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Journal Articles
Managerial Auditing Journal (2024) 39 (7): 753–778.
Published: 16 October 2024
... Business group Common auditor International accounting F23 G15 G38 M42 N20 A business group as an organizational structure typically consists of an ultimate owner and member firms. Affiliates are networked independent firms and controlled by the group’s ultimate owner through direct...
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