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Keywords: audit hours
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Journal Articles
Journal of International Accounting Research (2020) 19 (3): 37–60.
Published: 01 December 2020
...Matthew J. Behrend; Sarfraz Khan; Young Woo Ko; Sung-Jin Park ABSTRACT Do abnormally high or low audit fees reflect audit quality? In this paper, we re-examine this issue after controlling for the confounding effect of audit hours by using a sample of public firms in the Korean audit market, which...