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Purpose – The purpose of this paper is to examine the potential effect of busy season resource constraints on the selection of a new auditor, conditioned upon the status of the prior auditor. Design/methodology/approach – The paper employs multivariate logistic regressions for a sample of...
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Purpose – The purpose of this paper is to examine the potential effect of busy season resource constraints on the selection of a new auditor, conditioned upon the status of the prior auditor. Design/methodology/approach – The paper employs multivariate logistic regressions for a sample of...
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