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감사인 교체연도의 재무제표 비교가능성
Author
연경석, 최승욱
Journal Title
아태비즈니스연구
Publication Year
2021
Topics
Summary
This study investigates the effect of auditor change on client firm’s accounting comparability. The results show that accounting comparability is lower in the year of auditor change, particularly when switching from non-Big4 to non-Big4 or from non-specialist to non-specialist. These findings provide important policy implications for auditor selection regulations.
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