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We study the determinants of involvement of component auditors (either network and/or unaffiliated) in multinational (MNE) group audits and associated audit outcomes. We identify the involvement of component auditors, using unique Australian disclosures of group audit fees paid to the principal...
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While the audit reporting debate has a long history, a number of recent regulatory initiatives and policy reviews … because past audit reporting reforms have failed due to a lack of common ground. Based on interviews with users and auditors … reporting model which may significantly reduce the information gap between users and auditors and improve transparency on the …
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