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Keywords: fee dependence
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Journal Articles
AUDITING: A Journal of Practice & Theory (2016) 35 (4): 79–103.
Published: 01 November 2016
... of an interlocked client company. These economic ties have the potential to erode auditor independence and, as a consequence, reduce audit quality. The test variables include measures of network fee dependence based on the audit partner's fees generated from the networked clients created by audit committee member...
Journal Articles