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Keywords: Efficiency
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Journal Articles
Journal:
Accounting Research Journal
Accounting Research Journal (2022) 35 (2): 178–195.
Published: 09 August 2021
...Ephraim Clark; Zhuo Qiao Purpose This paper aims to analyze the differences in the efficiency of public accounting firms across both firms and countries in the post-Sarbanes-Oxley world. It also investigates the issues surrounding the dynamics of their efficiency gaps. Design/methodology...
