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Published in 2020 at "Review of Pacific Basin Financial Markets and Policies"
DOI: 10.1142/s021909152050006x
Abstract: The aim of this study is to investigate whether the adoption of convergent-International Financial Reporting Standards (IFRS) in China affects the audit fees of initial public offerings (IPO) firms. An empirical regression analysis using panel…
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Keywords:
ifrs adoption;
audit fees;
convergent ifrs;
audit ... See more keywords