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Keywords: price adjustment
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Journal Articles
Journal of International Accounting Research (2019) 18 (3): 41–61.
Published: 01 September 2019
...Jengfang Chen; Rong-Ruey Duh; Kuei-Fu Li ABSTRACT While mandatory audit fee disclosure makes fee information transparent, there have been concerns about the impact of price adjustment on audit quality. Taking advantage of a regulatory change in Taiwan that required public companies to disclose...
