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Keywords: Fee discount
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Journal Articles
Journal:
Managerial Auditing Journal
Managerial Auditing Journal (2014) 29 (2): 131–152.
Published: 03 February 2014
... that in this situation bargaining power is more with the auditors than in an equally shared joint audit, and that the auditors' incentives to offer an initial fee discount are bigger. Research limitations/implications – The number of observations is constrained by the small Danish capital market. Future research...
