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Does Distance Matter? An Investigation of Partners who Audit Distant Clients and the Effects on Audit Quality in Dutch

Does Distance Matter? An Investigation of Partners who Audit Distant Clients and the Effects on Audit Quality in Dutch

Samenvatting

Evidence suggests that clients have greater discretion over reporting when partners are more distant, and this discretion results in lower quality (audited) earnings.

 

Publicatie (PDF)

Publicatiegegevens​

Auteur(s)​

Nargess Golshan
Nargess Golshan
Nicholas Hallman
Nicholas Hallman

Betrokken universiteit

Primaire universiteit

Type publicatie

Practice Note

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