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Keywords: Big 4 auditors
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Journal Articles
Journal:
Current Issues in Auditing
Current Issues in Auditing (2023) 17 (2): P26–P34.
Published: 01 September 2023
... that following the scandal, KPMG was more likely to accept clients with higher levels of earnings management and bankruptcy risk in comparison to large non-Big 4 auditors. 10 Overall, this evidence suggests KPMG engaged riskier clients following the “steal the exam” scandal, which is another subtle...
