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Keywords: client acceptance decision
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Journal Articles
AUDITING: A Journal of Practice & Theory (2016) 35 (2): 97–120.
Published: 01 May 2016
...Yu-Ting Hsieh; Chan-Jane Lin SUMMARY This study examines whether auditor industry expertise affects firms' client acceptance decisions. Analyzing listed firms in Taiwan, where audit partners' signatures are disclosed on the audit report, we find that partner-level industry specialists, rather than...
