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Keywords: Big10 auditor
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Journal Articles
Journal:
Pacific Accounting Review
Pacific Accounting Review (2023) 35 (4): 594–619.
Published: 10 August 2023
... of the SSSR, which started in 2005, allowing the examination of auditors’ propensity to issue MAOs after vis-à-vis before the SSSR. Findings The authors find that non-Big10 auditors in China were less likely to issue MAOs to their economically important clients who appear to manage earnings after...
