Keywords: Board co-option
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Journal Articles
Meditari Accountancy Research (2026) 34 (1): 61–89.
Published: 25 August 2025
...Ammar Ali Gull; Javad Oradi; Ammad Ahmed; Muhammad Nadeem Purpose The purpose of this study is to examine how board co-option, where directors are appointed after a CEO’s tenure begins, influences auditors’ assessment of client audit risk and, subsequently, audit fees. Design/methodology...

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