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In this paper, we provide empirical evidence for the impact of disciplinary sanctions imposed on Spanish auditing firms … misapplications of auditing standards. In particular, we evaluate (a) the efficacy of the external supervisory board in identifying …
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This study investigates whether the provision of non-audit services (NAS) is associated with accounting quality and whether political connection moderates the relationship between the NAS and accounting quality. The sample includes 2,245 firm-year observations from Malaysia during the period...
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