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Keywords: External audit fee
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Journal Articles
Journal:
Pacific Accounting Review
Pacific Accounting Review (2021) 33 (4): 474–504.
Published: 30 July 2021
...Nishaal Prasad; David Hay; Li Chen Purpose The purpose of this study is to examine the effect of internal audit function (IAF) use on earnings quality and external audit fees using empirical data collected from the New Zealand (NZ) setting. Design/methodology/approach Applying institutional...
