Keywords: Related party transaction
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Journal Articles
Pacific Accounting Review (2018) 30 (2): 199–221.
Published: 03 April 2018
...Md. Borhan Uddin Bhuiyan; Jamal Roudaki Purpose This paper aims to examine the existence of related party transactions (RPTs) in failed financial companies in New Zealand when firms have interlocking directors on the board. We also examine the role of auditors in the review of RPTs. We anticipate...

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