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Keywords: Ontario Securities Commission
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Journal Articles
Journal of Forensic Accounting Research (2021) 6 (1): 207–229.
Published: 24 March 2021
... the auditor's reputation affects non-compliance with disclosure obligations and the type and number of defaults detected by the Ontario Securities Commission. Using an internet-based list published by the Ontario Securities Commission in February 2020, I develop a sample of 286 firms consisting of 143 issuers...