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Keywords: Individual auditor level
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Journal Articles
Journal:
Asian Review of Accounting
Asian Review of Accounting (2017) 25 (3): 322–334.
Published: 11 September 2017
... between industry specialization and COD at the audit firm level in western countries, the authors further examine the association between industry specialization and COD at the individual auditor level in an Asian context. Design/methodology/approach The authors use the interest rate on the firm’s...
