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Keywords: Principal auditors
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Journal Articles
International Journal of Accounting and Information Management (2017) 25 (1): 110–136.
Published: 06 March 2017
... are less likely to be accurate. This paper also finds that the positive relationship between dependence on the work of other auditors and error in analysts’ earnings forecasts is weakened when the principal auditor is a Big 4 auditor or one with industry expertise, because such auditors provide higher...
