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Keywords: Local audit firms
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Journal Articles
International Journal of Accounting and Information Management (2021) 29 (1): 43–66.
Published: 20 August 2020
... function in state-owned companies do not appear to be associated with higher audit quality. Finally, local audit firms have a negative association with audit quality. This may be their strategy to secure future clients that seek low-quality audits. Research limitations/implications This study suggests...

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