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Keywords: Big 4
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Journal Articles
Journal of International Accounting Research (2022) 21 (3): 103–125.
Published: 01 September 2022
... negotiation developing countries Big 4 The risk of material misstatements due to fraud has received much attention from policymakers (e.g., IAASB 2018c ; PCAOB 2012 ) and academics (e.g., Brasel et al. 2019 ; Trotman and Wright 2012 ) in recent years. Fraud is difficult to detect ( Albrecht et...