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Keywords: Legal Entity Identifier
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Journal Articles
Journal:
Journal of Information Systems
Journal of Information Systems (2021) 35 (3): 177–197.
Published: 01 September 2021
...Ju-Chun Yen ABSTRACT This study investigates whether a client's use of a Legal Entity Identifier (LEI) is associated with audit fee changes. An LEI uniquely identifies different legal entities worldwide, making audit clients' transactions and related parties more transparent and traceable...