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Keywords: Conflicts
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Journal Articles
External audit quality: its meaning, representations and potential conflict in practice
Available to Purchase
Accounting, Auditing & Accountability Journal (2023) 36 (5): 1417–1440.
Published: 28 February 2023
... with audit clients, regulators, and their own self-reflexivity. Interestingly, this study identifies a considerable potential conflict between the meanings assigned to AQ, which suggests that auditors are struggling to strike a balance between the competing demands of those meanings. Research limitations...
