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Keywords: Explicit restatements
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Journal Articles
Journal:
Review of Accounting and Finance
Review of Accounting and Finance (2023) 22 (4): 489–507.
Published: 07 July 2023
... to total and explicit restatements. Dual audits showed mixed results, positively associated with implicit restatements but inversely associated with explicit restatements. Originality/value The study provides valuable insights into the complexities of the auditing market in emerging markets and offers...
