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Keywords: audit quality
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Journal Articles
Journal of the American Taxation Association (2023) 45 (1): 63–89.
Published: 01 March 2023
... knowledge sharing audit quality The Sarbanes-Oxley Act (SOX; U.S. Congress 2002 ) prohibited public companies from contracting with auditors for many nonaudit services due to independence concerns, but some auditor-provided tax services (APTS) remain permissible. 1 This differing...
Includes: Supplementary data
