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des Unternehmens. Der vorliegende Beitrag geht der Frage nach, ob die globale Wirtschafts- und Finanzkrise einen Einfluss …
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We document an increase in auditors issuing going-concern opinions in Australia over a prolonged period since the Global Financial Crisis that is not fully explained by changes in client risk. Overall, our evidence is consistent with auditors reporting more conservatively with the increased...
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