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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
... factors may vary across phases, underscoring the importance of considering the full APTS process. Based on our findings, we suggest a number of future research opportunities. JEL Classifications: M41; M42. Regulators and scholars have long debated whether nonaudit services reduce audit quality...
Includes: Supplementary data