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Keywords: Audit committee returnees
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Journal Articles
Journal:
Asian Review of Accounting
Asian Review of Accounting (2020) 28 (4): 635–663.
Published: 21 September 2020
... analysis. Findings Using A-share listed companies in China from 2008 to 2016, the authors find a positive association between the presence of audit committee returnees and a demand for high-quality auditors and such association is strengthened in firms with a higher level of agency costs...
