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Keywords: time pressure
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Journal Articles
AUDITING: A Journal of Practice & Theory (2014) 33 (2): 27–57.
Published: 01 May 2014
... restatements. Of the factors examined, we find that time pressure appears to be associated with increased probability of financial restatements. 2014 audit report lag restatements time pressure This study investigates the relationship between future financial statement restatements and audit...