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Keywords: Interim audits
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Journal Articles
Journal:
Asian Journal of Accounting Research
Asian Journal of Accounting Research (2023) 8 (1): 2–14.
Published: 27 June 2022
...Hsiao-Lun Lin; Ai-Ru Yen Purpose This study investigates the association between interim audits and final audits. The authors focus on whether interim audits affect the audit time lag and the risk of restatement associated with final audits. Design/methodology/approach Two regression models...
