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Keywords: external data
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Journal Articles
Journal of Emerging Technologies in Accounting (2022) 19 (1): 1–20.
Published: 01 March 2022
...Arion Cheong; Huijue Kelly Duan; Qing Huang; Miklos A. Vasarhelyi; Chanyuan Abigail Zhang ABSTRACT Financial reporting and assurance in their current form are losing relevance to investors in firm valuations. New sources of data, especially exogenous or external data that are generated outside...