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Keywords: Multiple linear discriminant analysis
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Journal Articles
Journal:
Meditari Accountancy Research
Meditari Accountancy Research (2020) 28 (6): 1179–1208.
Published: 09 June 2020
... analyses 678 audit opinions of Italian listed firms from 2007 to 2016 and uses a multiple linear discriminant analysis to create a GC score, which includes variables suggested by the international standards on auditing (ISA) 570 and by literature on GC. Findings The model provides three cut-off scores...
