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Keywords: Simultaneous equations
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Journal Articles
Financial report readability and audit fees: a simultaneous equation approach
Available to Purchase
Journal:
Managerial Auditing Journal
Managerial Auditing Journal (2020) 35 (3): 345–372.
Published: 13 November 2019
... simultaneous equation regression model to assess the bi-directional relationship between audit fees and financial report readability. Findings While poor readability increases the fees charged by the auditor, higher audit fees improve the readability of the financial reports. Research limitations...
