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Keywords: KAM tone profile
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Journal Articles
Journal:
Meditari Accountancy Research
Meditari Accountancy Research (2026) 34 (7): 264–294.
Published: 20 May 2026
... boilerplating does not occur as argued in prior research. However, most audit firms tend to have a distinctive KAM tone profile or signature, indicating that boilerplate KAM templates are used within audit firms. Lastly, analysis of specific client companies over time indicates that some companies use...
