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Keywords: Enforcement
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Journal Articles
Journal:
Meditari Accountancy Research
Meditari Accountancy Research (2023) 31 (5): 1165–1189.
Published: 18 May 2022
... the disciplinary actions in 2017 against two major audit firms in China as an exogenous shock to examine the effect of tougher enforcement actions on auditor behavior as reflected in their emended audit fees and audit quality. This paper sampled from publicly listed firms in China with requisite data...
