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Keywords: risk premiums
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Journal Articles
AUDITING: A Journal of Practice & Theory (2021) 40 (4): 27–51.
Published: 01 November 2021
... that auditors respond to an increase in auditor business risk by increasing audit effort and charging a risk premium for the residual risk that additional effort alone does not fully address. Data Availability : All data are retrieved from the public sources stated in the paper. JEL Classifications: M4...