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Keywords: expert fee premiums
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Journal Articles
AUDITING: A Journal of Practice & Theory (2019) 38 (1): 51–75.
Published: 01 February 2019
... audit firms engagement partners audit hours expert fee premiums Industry specialization is a key practice in audit firms. 1 Auditors specialize in industries to provide high-quality audits at lower fees through efficiency gains from knowledge sharing within audit firms ( Reichelt...