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undergraduate and graduate auditing students as surrogates for auditors. The experimental design crossed two levels of client …
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Purpose – The purpose of this paper explores whether cost audits as governance mechanism affected the trust of the … trust of investors and preparers of financial statements also have the opinion. It has not brought those benefits expected …. Originality/value – This is a pioneering study providing an in-depth analysis of mandatory cost auditing in India. …
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