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Research Article
Maandblad voor Accountancy en Bedrijfseconomie 93(1/2): 5-14
https://doi.org/10.5117/mab.93.29496 (11 Mar 2019)
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  • Article title
  • Abstract
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  • Practical relevance
  • 1. Introduction
  • 2. Regulatory background
  • 3. Recent research on the disclosure of KAMs
    • 3.1 Investor behavior and market reaction
    • 3.2 Auditor responses
    • 3.3 Auditor liability
    • 3.4 Client management responses
  • 4. Conclusions, implications and suggestions for future research
  • References
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