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Keywords: two-sided matching
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Journal Articles
Two-Sided Matching in the Audit Market
Available to Purchase
Journal:
The Accounting Review
The Accounting Review (2025) 100 (3): 363–394.
Published: 01 May 2025
...Ken Li; Maureen McNichols; Aneesh Raghunandan ABSTRACT We develop and estimate a two-sided matching model of auditors and clients. We find evidence that auditors and clients engage in matching based on their preferences on both observable and unobservable characteristics. This matching appears...
