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Keywords: Joint auditor
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Journal Articles
Journal:
Asian Journal of Accounting Research
Asian Journal of Accounting Research (2024) 9 (1): 25–34.
Published: 07 November 2023
... effect (FE), 2SLS and Panel-IV estimators. Findings The authors found that most audit attributes positively affect EQ. In the Indian context, joint auditor (JA), auditor size (A_SIZE), auditor fee (A_FEE) and auditor tenure (A_TENURE) have a negative association with EM indicating high EQ...
Includes: Supplementary data
