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Over the last decades, research on the relationship between audit committees (ACs) and audit fees (AFs) has been increasing. Although numerous scholars have studied this topic, to the best of our knowledge, there is no systematic literature review (SLR) that provides a synthesized state of...
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: China recently imposed a minimum auditing fee requirement which forces some auditing firms to charge higher fees to their … face stronger competition in the auditing market. Our evidence supports the economic theory of auditor independence: a …
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