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Keywords: Audit deficiency
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Journal Articles
Journal:
Review of Accounting and Finance
Review of Accounting and Finance (2017) 16 (4): 478–496.
Published: 13 November 2017
...C. Janie Chang; Yan Luo; Linying Zhou Purpose The purpose of this study is to examine the impact of workloads at public accounting firms on the likelihood of an audit deficiency being identified during a triennial inspection by the Public Company Accounting Oversight Board (PCAOB). Design...
