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Keywords: Financial misconduct
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Journal Articles
Journal:
Managerial Auditing Journal
Managerial Auditing Journal (2025) 40 (6): 852–877.
Published: 30 May 2025
...Chenyong Liu; David Lawrence Ryan; Wenye Tang; Jiang Hu Purpose The purpose of this study is to examine the relationship between Silent critical audit matters (CAMs) and corporate financial misconduct. Auditing Standard 3101 (AS 3101) mandates US auditors to disclose CAMs in audit reports, thereby...
