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Keywords: geographic proximity
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Journal Articles
AUDITING: A Journal of Practice & Theory (2012) 31 (2): 43–72.
Published: 01 May 2012
...Jong-Hag Choi; Jeong-Bon Kim; Annie A. Qiu; Yoonseok Zang SUMMARY Using a large sample of audit client firms, this paper investigates whether and how the geographic proximity between auditor and client affects audit quality proxied by accrual-based earnings quality. We define an auditor as a local...
