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Keywords: Contingencies
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Journal Articles
Journal:
Managerial Auditing Journal
Managerial Auditing Journal (2021) 36 (5): 744–769.
Published: 12 July 2021
... and subjectivity of contingent liabilities associated with pending litigation. The authors consider whether auditors tailor their approach to pending litigation based on two distinct factors in the Chinese business environment: the client’s government ownership status and the legal development of the region...
