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Keywords: voluntary audit
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Journal Articles
Journal:
Accounting Horizons
Accounting Horizons (2021) 35 (4): 23–43.
Published: 01 December 2021
... that hedge fund investors appreciate the value of external audits. hedge funds voluntary audit incentive and management fees fund capital flows Prior studies support the role of audits in improving reporting quality of hedge funds. Bollen and Pool (2008) find that hedge funds exhibit less...