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Keywords: Financial secrecy
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Journal Articles
Journal:
Asian Review of Accounting
Asian Review of Accounting (2025) 33 (3): 580–607.
Published: 07 January 2025
...Xuan Sean Sun; Muhammad Nurul Houqe; Md. Borhan Uddin Bhuiyan; Mahbub Zaman Purpose This research examines the influence of financial secrecy culture on audit fees. Additionally, we investigate the potential moderating effect of adopting International Financial Reporting Standards (IFRS...
