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Keywords: earnings response coefficients
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Journal Articles
AUDITING: A Journal of Practice & Theory (2013) 32 (1): 85–112.
Published: 01 February 2013
... oversight affects the relation between the provision of NAS and earnings response coefficients (ERC). For small, non-industry specialized audit firms, the disclosure of violations in 2003 negatively affected the relationship between NAS and ERC, but the effect was more pronounced in the disclosure year 2003...