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Keywords: auditors' reporting conservatism
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Journal Articles
Journal of International Accounting Research (2014) 13 (2): 1–24.
Published: 01 September 2014
... Kong Special Administrative Region, China (Project No. CityU 152012). audit risk auditors' reporting conservatism going-concern opinions modified audit opinions regulatory sanctions This paper investigates the effectiveness of regulatory sanctions in improving auditors' reporting...
