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Keywords: audit hours
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Journal Articles
The Accounting Review (2016) 91 (2): 463–488.
Published: 01 March 2016
...Qihui Gong; Oliver Zhen Li; Yupeng Lin; Liansheng Wu ABSTRACT We examine efficiency improvement associated with audit firm mergers. Our analysis is made possible by a unique dataset of audit hours in China. We find a significant reduction in audit hours, unaccompanied by a deterioration in audit...