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Keywords: the audit reporting model
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Journal Articles
AUDITING: A Journal of Practice & Theory (2013) 32 (Supplement 1): 323–351.
Published: 01 May 2013
..., particularly in areas regarding changes to the audit reporting model currently being considered, could lead to the improvement of the value relevance of auditor services, disclosures, and assurances. The clear interest by regulators and standard setters in such applied research should serve as a strong...