Keywords: Long auditor‐client association
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Journal Articles
Mid-American Journal of Business (2001) 16 (2): 31–40.
Published: 28 October 2001
... of a loss of auditor independence. Also, audit firm tenure has been used as an independent variable in several studies with variations on the characterization of a “long auditorclient association.” However, little is known about the duration of the auditor’s relationship with a client. Generally...

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