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Keywords: audit duality
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Journal Articles
Journal of International Accounting Research (2020) 19 (2): 65–89.
Published: 01 June 2020
...Lawrence Chui; Oksana Kim; Byron J. Pike ABSTRACT The Russian regulatory environment offers a unique audit duality situation in which public companies receive two separate financial statement audits by the same audit firm: one based on Russian Accounting Standards (RAS) and the other...
