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Keywords: audit adjustments
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Journal Articles
Journal of International Accounting Research (2022) 21 (2): 31–56.
Published: 01 June 2022
..., non-Big 4 auditors enhance audit quality by requiring more downward audit adjustments. We thank Linda A. Myers (editor), two anonymous reviewers, and seminar participants at American University, Beijing Institute of Technology, Lancaster University, The University of Kansas, and the 2015 AAA Annual...