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The impact of improved auditor independence on audit market concentration in China

  • DeFond, Mark L.
  • Wong, T. J.
  • Li, Shuhua
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    File URL: http://www.sciencedirect.com/science/article/B6V87-40K9T7B-3/2/cb09142b647d3278e493bc52ac70b2df
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    Article provided by Elsevier in its journal Journal of Accounting and Economics.

    Volume (Year): 28 (1999)
    Issue (Month): 3 (December)
    Pages: 269-305

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    Handle: RePEc:eee:jaecon:v:28:y:1999:i:3:p:269-305
    Contact details of provider: Web page: http://www.elsevier.com/locate/jae

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    1. Francis, Jere R., 1984. "The effect of audit firm size on audit prices : A study of the Australian Market," Journal of Accounting and Economics, Elsevier, vol. 6(2), pages 133-151, August.
    2. Watts, Ross L & Zimmerman, Jerold L, 1983. "Agency Problems, Auditing, and the Theory of the Firm: Some Evidence," Journal of Law and Economics, University of Chicago Press, vol. 26(3), pages 613-33, October.
    3. DeFond, Mark L. & Subramanyam, K. R., 1998. "Auditor changes and discretionary accruals," Journal of Accounting and Economics, Elsevier, vol. 25(1), pages 35-67, February.
    4. DeAngelo, Linda Elizabeth, 1981. "Auditor size and audit quality," Journal of Accounting and Economics, Elsevier, vol. 3(3), pages 183-199, December.
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