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Keywords: Audit effort
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Journal Articles
Journal:
Asian Review of Accounting
Asian Review of Accounting (2019) 27 (4): 614–638.
Published: 24 October 2019
..., these studies suggest a significant correlation between internal control quality and ARL. Audit efficiency Audit report lag Audit effort Chief accounting officer The primary goal of this study is to examine the roles of chief accounting officers (CAOs) in maintaining efficiency during...
