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Keywords: Common auditors
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Journal Articles
Journal:
Managerial Auditing Journal
Managerial Auditing Journal (2023) 38 (5): 659–684.
Published: 07 March 2023
...Seunghee Yang; Wonsuk Ha Purpose Despite the importance of research and development (R&D), information on its value is not readily available to managers. This study aims to explore the role of common auditors, who audit multiple peer firms in the product market, in clients’ R&D investment...
