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Keywords: Competitive advantage
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Journal Articles
Journal:
Asian Review of Accounting
Asian Review of Accounting (2020) 28 (1): 89–109.
Published: 02 December 2019
..., for clients with competition advantage, client business risk and audit engagement risk will be lower, and hence a lower audit fee. The paper aims to discuss this issue. Design/methodology/approach In this paper, the authors collect financial accounting data and audit fee data from CSMAR database. Our...
