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Keywords: Audit failure
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Journal Articles
Asian Review of Accounting (2021) 29 (1): 42–60.
Published: 18 November 2020
... 2020 Emerald Publishing Limited Licensed re-use rights only Accounting comparability Financial reporting quality Audit opinions Modified opinion Unmodified opinion Audit failure We estimate Model (1) for each firm-year observations by industry over the previous 16 quarters from...

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