Does the timing of auditor changes affect audit quality? : evidence from the initial year of the audit engagement
Year of publication: |
2020
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Authors: | Cassell, Cory A. ; Hansen, James C. ; Myers, Linda A. ; Seidel, Timothy A. |
Published in: |
Journal of accounting, auditing & finance : JAAF. - London [u.a.] : Sage Publ., ISSN 2160-4061, ZDB-ID 2067574-4. - Vol. 35.2020, 2, p. 263-289
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Subject: | audit quality | auditor changes | misstatements | auditor independence | Wirtschaftsprüfung | Financial audit | Dienstleistungsqualität | Service quality | Abschlussprüferrecht | Audit regulation | Großbritannien | United Kingdom | Jahresabschlussprüfung | Financial statement audit |
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