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Keywords: self-dealing
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Journal Articles
AUDITING: A Journal of Practice & Theory (2023) 42 (4): 23–44.
Published: 01 November 2023
... pronounced when EARs are more likely to attract investor attention, and (3) the reduction of RPTs is weaker when firms are less concerned about investor scrutiny. The results suggest that EARs can attract investor scrutiny and increase the possible penalty associated with self-dealing, thus motivating firms...
