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Keywords: Mann-Whitney U test
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Journal Articles
Journal of Accounting in Emerging Economies (2016) 6 (3): 269–290.
Published: 08 August 2016
... in the financial services sector and test for perceived audit quality differences amongst audit firms using a Mann-Whitney U test. Findings – The findings suggest that audit quality is a multi-dimensional construct comprising of levels of discretionary accruals; compliance of audited accounts...
