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setting of German IFRS firms by using a sample of 2,334 firm-year observations for the period from 2005 to 2010. Our empirical …
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Big Four accounting firms increasingly focus on non-audit services. Failures in these services may impair the accounting firm’s reputation as an auditor. They may negatively affect the Big Four, its clients, and client stakeholders. From the perspective of critical scholarship, it is vital to...
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