Keywords: Rule 3211
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Journal Articles
Managerial Finance (2026) 52 (3): 405–422.
Published: 02 July 2025
... Emerald Publishing Limited 2025 Emerald Publishing Limited Licensed re-use rights only PCAOB Rule 3211 Audit engagement partner Engagement partner interlock Restatements Audit quality Financial reporting Form AP This paper investigates whether capital market participants assign...

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