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This paper simultaneously examines, for the first time, the determinants of external audit fees of UK companies drawn from the quoted sector (Main Market, the Alternative Investment Market and Ofex), and the unquoted sector (public and private limited companies). The paper also provides new...
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adjustments and the persistence of audit prices. Based on a sample of 76,867 panel observations for a sample of UK listed and … unlisted companies audited by the big 4 over the period 1998 to 2012, we employ consistent lagged dependent variable panel …
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