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Keywords: traditional culture
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Journal Articles
AUDITING: A Journal of Practice & Theory (2024) 43 (4): 51–85.
Published: 01 November 2024
... auditors who are older and hold the partner title. The effects are also evident in large audit firms, which face greater reputation risk, and in provinces with a strong influence of traditional culture. In addition, we find some suggestive evidence that lead engagement auditors may increase audit effort...