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Keywords: auditor independence
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Journal Articles
Journal of International Accounting Research (2020) 19 (2): 65–89.
Published: 01 June 2020
... 2020 audit duality auditor independence audit quality modified opinion Russian public companies Confounding this relationship is the fact that the RAS audit is a less risky and less profitable audit that is subject to intense competition. Given this, it is possible that dual audit...