Keywords: Upper echelon theory
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Journal Articles
Journal of Accounting in Emerging Economies (2026) 16 (2): 320–351.
Published: 03 February 2026
... treated auditor selection as a rational, cost-based decision, overlooking the psychological characteristics of executives who often influence such choices. By integrating the perspective of upper echelons theory (Hambrick and Mason, 1984), this paper introduces an individual-level lens to an economic...

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