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Journal Articles
Pacific Accounting Review (2019) 31 (1): 110–132.
Published: 18 March 2019
... will charge higher fees despite of the fact that the reporting changes may not require a substantial amount of additional audit effort (Causholli and Knechel, 2012 ; Mock et al., 2013). Auditing Audit report Enhanced audit report Key audit matters Partner signature L13 L84 M40...

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