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Keywords: office affiliation
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Journal Articles
Journal:
Current Issues in Auditing
Current Issues in Auditing 1–12.
Published: 01 November 2024
... completed by local preparers. We also observe that, regardless of office affiliation, reviewers are apt to adopt a more developmental approach when preparers are likely to recur. Our results also indicate that reviewers who adopt a more developmental approach exhibit greater coaching in their actual review...