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Keywords: Audit independence
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Journal Articles
Accounting, Auditing & Accountability Journal (2022) 35 (2): 413–438.
Published: 28 July 2021
... the liberties and rights of citizens needs addressed. In this article, the authors investigate the creation of audit independence in the UK in the National Audit Act (1983). To do so, the authors employ a neo-Roman concept of liberty to historical archives ranging from the late 1960s to 1983. Findings...
