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Université Laval - École de comptabilité
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Corporate governance; Audit committee; Earnings management; Discretionary accruals
Internal controls, Unexpected accruals, Earnings quality, Auditing, Sarbanes-Oxley Act
Audit committee, Corporate governance, Effectiveness, Regulation, Review of literature
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File name: ijau.
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Non-audit tax services, auditor independence, audit committees, financial expertise, busy directors.
The Audit Reporting Model, The Audit Report, Auditing, Assurance, Expectation Gap, Financial Statements
Joint audit, France, Auditor concentration, Audit fees, Audit quality
The Audit Report, Financial statements, Auditing, Assurance, Expectation Gap
Interim Financial Reporting, Auditor Reviews, Regulation, Audit Fees, Unexpected Accruals
Key audit matters, critical audit matters, eye-tracking, visual attention, information processing
Implicit taxes, Initial public offerings, Underpricing, Marginal investor, Tax incentives, Quebec Stock Savings Plan
auditor report, audit reporting model, PCAOB, IIASB
File name: corg.
Going concern, audit report, emphasis of matter paragraph, perceived financial reporting quality
Audit, Auditor independance, Governance
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