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1-2 of 2
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
AUDITING: A Journal of Practice & Theory (2014) 33 (2): 165–185.
Published: 01 May 2014
...Jennifer L. Kao; Yan Li; Wenjun Zhang SUMMARY: Li (2009) found that the association between fee dependence (FEEDEP) and the incidence of going-concern opinions (GCO) changed from insignificant in 2001 to positive in 2003. This finding has been interpreted as evidence...