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Keywords: bank loan contracting
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Journal Articles
AUDITING: A Journal of Practice & Theory (2021) 40 (2): 85–105.
Published: 01 May 2021
...Wenxia Ge; Tony Kang; Byron Y. Song; Gaoguang Zhou SUMMARY This study examines the relation between country-level audit profession development (APD) and bank loan contracting around the world. Using a sample of bank loan data from 35 countries, we find that stronger APD is associated with more...