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Keywords: Board’s financial expertise
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Journal Articles
Journal of Financial Reporting and Accounting (2024) 22 (4): 1014–1038.
Published: 08 June 2022
...Parisa Saadat Behbahaninia Purpose This study aims to examine the effects of agency cost on auditor choice. This paper also deals with the moderating role of the board’s financial expertise (Bfe) and the status of the internal control (Intecon) system on the relationship between agency cost...
