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Keywords: Aggressiveness
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Journal Articles
Journal:
Managerial Auditing Journal
Managerial Auditing Journal (2019) 34 (6): 722–748.
Published: 31 May 2019
... of years of government experience”. Further, auditor overall experience in auditing, accounting, finance and other related fields are also used as a control variable. Audit reporting aggressiveness, audit reporting lag and discretionary accruals are used as proxies of AQ. Besides this, the authors adopted...
