volume 29, issue 2, P131-152 2014
DOI: 10.1108/maj-05-2013-0862
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Claus Holm, Frank Thinggaard

Abstract: Purpose – The authors aim to exploit a natural experiment in which voluntary replace mandatory joint audits for Danish listed companies and analyse audit fee implications of using one or two audit firms. Design/methodology/approach – Regression analysis is used. The authors apply both a core audit fee determinants model and an audit fee change model and include interaction terms. …

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