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Exploiting the 2009 amendments to Regulation S-K, we provide unique evidence on the first-time disclosure of the reasons firms state for combining (separating) the roles of CEO and chairman. The stated reasons support both agency theory and organization theory. They are more numerous and...
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The purpose of this study is to investigate the firm-level factors effect on the audit pricing in China and Pakistan …. For this purpose, we used the panel data of 160 firms of each country of study for the period from 2005 to 2011. First, we … of each country and run separate model. The results of separate models show that, in the case of Pakistan auditors mainly …
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