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Keywords: Industry specialisation
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Journal Articles
Common auditors and accounting comparability: evidence from Vietnam
Available to Purchase
Journal of Financial Reporting and Accounting (2025)
Published: 13 August 2025
.... Comparability is also found to be negatively associated with the loan interest spread (Fang et al., 2016). Accounting comparability Common auditors Audit partner’s gender Industry specialisation M41 M42 University of Economics Ho Chi Minh City This research is fully funded...
