The Effect of IPO Risks on Auditors’ Decisions: Auditor Designation Case
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DOI: 10.1111/auar.12175
Abstract: This study examines the effect of audit risks in the Korean initial public offering (IPO) market on the designated auditors’ decisions. The Korean External Audit Act requires firms to switch from incumbent to new auditors… read more here.
Keywords: ipo; ineligible firms; ipo ineligible; audit ... See more keywords