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Keywords: AS5
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Journal Articles
Accounting and the Public Interest (2016) 16 (1): 57–83.
Published: 01 December 2016
...Michelle Draeger; Don Herrmann; Bradley P. Lawson ABSTRACT We examine the impact of Auditing Standard No. 5 (AS5) on audit quality. Prior research suggests a reallocation of resources toward higher-risk clients with no overall change in audit quality associated with the adoption of AS5. However...