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Keywords: cash management efficiency
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Journal Articles
AUDITING: A Journal of Practice & Theory (2015) 34 (2): 27–57.
Published: 01 May 2015
... and complement this line of research by providing large-sample, systematic evidence suggesting that auditors play an important role in facilitating cash management efficiency and/or deterring managerial diversion of cash resources, which in turn improves firm value. Finally, this study contributes...