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the moderating effect of the interaction between joint audit (JA) and accounting conservatism on this relationship in … variables and CG index have a significant effect on CP by market- and accounting-based measures. The results also exhibit that … the interaction between JA and accounting conservatism moderates and strengthens the relationship between the CG index and …
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praktische Umsetzung, die es auch kleinen und mittleren Unternehmen erlaubt, ein IKS in ihrem Rechnungswesen zu verankern. Art …
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