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Keywords: statutory fee schedule
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Journal Articles
Journal of International Accounting Research (2024) 23 (2): 149–172.
Published: 01 July 2024
.... These are a nonprovision of NAS (either by pure audit firms, or a nonprovision of NAS to audit clients) and a statutory fee schedule. We conduct an experiment with German bankers and nonprofessional investors. The results indicate that a nonprovision of NAS to audit and to all clients (i.e., pure audit case) increases...
