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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. In subsequent testing, we consider several factors that may influence the observed association between ARLs and future restatements. Since the observed association...
