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Keywords: Big4
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Journal Articles
Journal:
Pacific Accounting Review
Pacific Accounting Review (2018) 30 (2): 199–221.
Published: 03 April 2018
... that inter-company director relationships promote RPTs, while reputable large auditors (i.e. Big4) restrict the practice. Design/methodology/approach This study uses multivariate analysis to examine the determinants of RPTs. We use an unique, hand-collected database of New Zealand finance companies all...
