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Keywords: Regulator designation of auditors
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Journal Articles
Journal:
Managerial Auditing Journal
Managerial Auditing Journal (2017) 32 (1): 2–18.
Published: 03 January 2017
... independence, there are a few settings that allow researchers to examine alternative auditor appointment procedures such as regulator designation of auditors. This research aims to investigate the effects of regulator designation of auditors and litigation risk on auditor independence in a Chinese setting...
