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The Joint Determination of Audit Fees, Non-Audit Fees, And Abnormal Accruals

Antle, Rick - 2014

Prior research has estimated piece-meal the determinants of audit fees, non-audit fees and abnormal accruals. Intuition, informal analysis, and a variety of theories suggest that audit fees, non-audit fees, and abnormal accruals are jointly determined. We address this endogeneity issue by...

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