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Keywords: Auditor change
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Journal Articles
Journal of Applied Accounting Research (2013) 14 (3): 268–292.
Published: 25 November 2013
... auditor-client realignment decisions. The next section will discuss in detail the impact of FYE on auditor switching. © Emerald Group Publishing Limited 2013 Auditor change Fiscal year-end Supplier capacity constraint Sarbanes-Oxley Act This paper investigates whether having...
