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Internal auditors and the external audit: a transaction cost perspective

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References

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1981A Comparative analysis of two structural equation models : LISREL and PLS applied to market data

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218 cited

1983Independent Auditor Judgment in the Evaluation of Internal Audit Functions130 cited

2000The Effects of Industry Specialization on Auditors' Inherent Risk Assessments and Confidence Judgements*128 cited

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