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This paper examines whether separating tax service of auditors from audit service improves audit quality. To some critics, the separation is the only solution to the independence problem created by the joint provision of both services by auditors. However, opponents argue that auditors are...
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test their significance in earnings management (EM) detection in firms that have artificially added accrual manipulation … and firms that were targeted by the SEC for accrual manipulation. There is evidence that this information is incrementally …
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