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Keywords: Market entry
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Journal Articles
Journal of Accounting in Emerging Economies (2016) 6 (1): 50–68.
Published: 01 February 2016
... markets. The purpose of this paper is to examine the effect of the market entry of the Big Four accounting firms into China on the audit fees charged by its local accounting firms. Design/methodology/approach – In this paper the authors rely primarily on the incumbent pricing literature (Simon, 2005...
