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Keywords: Mergers
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Journal Articles
Does client industry importance affect auditor independence?
Available to Purchase
Journal:
Managerial Auditing Journal
Managerial Auditing Journal (2020) 35 (4): 575–595.
Published: 23 September 2019
...Qiang Cao; Nanwei Hu; Lizhong Hao Purpose The purpose of this paper is to examine whether client industry importance affects auditor independence. Design/methodology/approach This study analyzes audit firm merger data from China Stock Market and Accounting Research and uses a difference...
