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Keywords: unreliable financial statements
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Journal Articles
Journal:
Journal of Financial Crime
Journal of Financial Crime (2023) 30 (4): 927–939.
Published: 28 June 2022
... by the external auditor during the misrepresentation period or its prior year for companies with unreliable financial statements is higher than for companies with financial statements deemed reliable. Practical implications This study tests if an increase in efforts and disbursements with audit fees...
