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Keywords: U.S.-listed foreign companies
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Journal Articles
Accounting Horizons (2015) 29 (3): 631–666.
Published: 01 September 2015
...Sharad C. Asthana; K. K. Raman; Hongkang Xu SYNOPSIS We examine why U.S.-listed foreign companies choose to have a U.S.-based (rather than home country-based) Big N firm as their principal auditor for SEC reporting purposes and the effects of that choice for audit fees and earnings quality. We...