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Keywords: Audit committee independence
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Journal Articles
International Journal of Accounting and Information Management (2023) 31 (2): 355–375.
Published: 08 February 2023
... on an annual basis was established by applying the fixed effect model results for the year 2020. Findings The results revealed that the most significant determinants that affect audit fees are liquidity, audit committee independence, audit report lag and the status of the audit firm. Audit fees of 95.7...
