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Journal Articles
Managerial Auditing Journal (2013) 28 (5): 407–425.
Published: 17 May 2013
... are obtained from the annual reports of New Zealand companies for the period 1995 to 2001. This period was chosen because it has the advantages that: © Emerald Group Publishing Limited 2013 Auditing Audit fees Non‐audit services Auditor independence Tax services Consulting services New...

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