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Keywords: Moderating effect
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Journal Articles
Journal:
China Finance Review International
China Finance Review International (2011) 1 (3): 241–261.
Published: 01 July 2011
... models and moderating effect models with data from Chinese listed companies from 2001 to 2008. Findings By analyzing the empirical data, it is found that strong motivation for avoiding loss has a certain moderating effect on the relationship between abnormal audit fees and audit opinion shopping...
