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Keywords: regulatory quality
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Journal Articles
AUDITING: A Journal of Practice & Theory (2018) 37 (3): 191–210.
Published: 01 August 2018
...William N. Riccardi; Dasaratha V. Rama; K. Raghunandan SUMMARY We first confirm the findings of Carson (2009) that global industry-specialist auditors earn a fee premium using a larger sample and a more extended time period. We then examine the effect of regulatory quality on the association...