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This study uses audit file data to analyze the association between the auditors' preliminary assessments of going‐concern and fraud risk and the planning and performance of the financial statement audit. We analyze the association between the above risks and the auditor's assessment of the risk...
This article investigates whether firms paying relatively high audit fees are more likely to switch auditors. Moreover, we investigate whether the legal liability environment affects the propensity to switch auditors owing to audit fee under‐ and/or over‐pricing. Our empirical results from...
This paper suggests a method for evaluating the effectiveness of auditing, and more specifically, develops measurement tools for evaluating the effectiveness of auditing in local municipalities. Auditing effectiveness is defined basically as the number and scope of deficiencies corrected...
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