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Keywords: Non-financial misconduct
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Journal Articles
Journal of Financial Reporting and Accounting 1–32.
Published: 14 July 2026
...Qiao Xu; Rachana Kalelkar; Jiali Luo Purpose Non-financial misconduct encompasses breaches of laws and standards related to occupational safety, wage and hour compliance and environmental regulations. This study aims to examine how different forms of non-financial misconduct affect audit fees...

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