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Keywords: Closed-end funds
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Journal Articles
Managerial Auditing Journal (2017) 32 (3): 276–294.
Published: 06 March 2017
... accounting outsourcing and audit lag; outsourcing funds have audit lags that are two to three days longer than those not outsourcing their accounting. The results are robust to different specifications, controls for the distinctive characteristics of closed-end funds and consideration of endogeneity...

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