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Keywords: workload compression
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Journal Articles
AUDITING: A Journal of Practice & Theory (2012) 31 (4): 139–165.
Published: 01 November 2012
...Dennis M. López; Gary F. Peters SUMMARY This study investigates whether workload pressures, as proxied by the audit busy season (i.e., December fiscal year-end date) and auditor workload compression (i.e., relative concentration of companies with the same fiscal year-end date in an auditor's...
