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Keywords: shared auditors
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Journal Articles
Journal of Management Accounting Research (2024) 36 (2): 31–46.
Published: 01 July 2024
...Jengfang Chen; John Daniel Eshleman; Sungsoo Kim ABSTRACT In this study, we explore the negative impact of upstreamness on suppliers’ investment quality and management earnings’ forecast accuracy and investigate whether a shared auditor engaged by both a supplier and its major customers could...