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Keywords: Commercial lending
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Journal Articles
Journal:
Accounting Research Journal
Accounting Research Journal (2017) 30 (2): 153–164.
Published: 03 July 2017
...Arnold Schneider Purpose This paper aims to examine whether knowledge about companies switching auditors from Big 4 firms to regional firms affects commercial lending decisions. Design/methodology/approach The approach used is an experiment where bank loan officers make judgments about risk...
