Keywords: AC performance reports
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Journal Articles
Managerial Auditing Journal (2025) 40 (3): 245–277.
Published: 12 February 2025
... on public AC performance reports for the period 2013–2021 in China. The authors also use both high-dimensional fixed effects linear regression and logistic regression to examine the effect of auditor–AC communication on audit quality. Findings By correlating this new auditor–AC communication metric...

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