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Keywords: audit report lag
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Journal Articles
Journal of International Accounting Research (2023) 22 (1): 59–81.
Published: 01 March 2023
.... 24 09 2021 18 09 2022 26 09 2022 2023 mandatory audit firm rotation auditor change audit quality discretionary accruals abnormal working capital accruals total accruals earnings management audit report lag audit fees We analyze whether audit firm rotation...
Includes: Supplementary data
