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Keywords: audit risk
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Journal Articles
Journal of International Accounting Research (2014) 13 (2): 1–24.
Published: 01 September 2014
... (Project No. CityU 152012). Editor's note: Accepted by Michael Welker. 2014 audit risk auditors' reporting conservatism going-concern opinions modified audit opinions regulatory sanctions This paper investigates the effectiveness of regulatory sanctions in improving auditors...