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Publikováno v:
Procedia - Social and Behavioral Sciences. 91:48-56
Past studies have shown that auditor's industry specialization exists in the USA (Rhode, Whitsell & Kelsey, 1974) and Australia (Craswell & Taylor, 1991). In Malaysia, however, according to Takiah, Ruhanita & Aini (2000), none of the Big 6 audit firm