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Keywords: auditor hiring
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Journal Articles
The Accounting Review (2019) 94 (3): 233–250.
Published: 01 May 2019
... moral hazard to reach high levels of audit quality. Our more realistic environment achieves higher levels of audit quality in the face of moral hazard. It appears that the complete removal of the manager's influence over the auditor hiring decision, as employed in our paper, is needed to achieve higher...