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Shaowen Hua,Zenghui Liu,Xiaojie Christine Sun,Ji Yu
Pág. 81 - 89
Incoming auditors usually charge less audit fees to obtain the business (audit fee lowballing). Prior research shows that industry expert auditors have better expertise and resources to perform higher quality audit than the non-expert auditors. Consisten...
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Bo Ouyang, Zenghui Liu, Christine Sun
Pág. 44 - 51
In this paper, we examine the impact of CEO power on auditor choice. We are motivated by the competing financial reporting incentives arising from CEO power. Our empirical finding suggests that powerful CEOs are more likely to hire high-quality auditors ...
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