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Keywords: Legal risk
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Journal Articles
Journal:
Managerial Auditing Journal
Managerial Auditing Journal (2023) 38 (4): 354–388.
Published: 09 December 2022
... of KAMs and investigates how boilerplate changes under different levels of the perceived legal risk. Findings The findings indicate that auditors of firms exposed to substantial negative press coverage will reduce the boilerplate of KAMs. This association is more significant for auditing firms...
