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Keywords: Unionization
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Journal Articles
Direct and mediated association between workplace misconduct and audit fees: evidence from path analysis
Available to Purchase
Journal:
Managerial Auditing Journal
Managerial Auditing Journal 1–34.
Published: 23 June 2026
... analyses reveal that misconduct impacts audit fees directly and also indirectly through litigation risk and the use of Big 4 or industry-specialist auditors. Cross-sectional tests show that unionization mitigates this relationship, while political corruption amplifies it. Research limitations...
