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Keywords: Predecessor and successor auditors
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Journal Articles
Journal:
Managerial Auditing Journal
Managerial Auditing Journal (2026) 41 (6): 1042–1083.
Published: 19 May 2026
...Jingyu Gao; Xiaomei Yang; Ruijing Li; Beibei Wang Purpose The communication between predecessor and successor auditors is of great importance in theory and practice, which aims to reduce information asymmetry and assist the successor auditors in identifying potential risks. Given that social...
