Keywords: Auditors
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Journal Articles
Journal of Asia Business Studies (2012) 6 (2): 176–196.
Published: 20 July 2012
...Mark Fruin; Robert Eberhart Purpose This paper aims to present evidence that the adoption by Japanese firms of a shareholder‐oriented, more transparent, system of corporate governance creates greater corporate value in comparison to the traditional system of statutory auditors. Design...

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