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Author:Nikkinen, J.
Sahlström, P.
Title:Does agency theory provide a general framework for audit pricing?
Journal:International Journal of Auditing
2004 : NOV, VOL. 8:3, p. 253-262
Index terms:Agency theory
Audit costs
Language:eng
Abstract:The results of the study confirm that a negative relationship exists between audit fees and manager ownership and that a positive relationship exists between audit fees and and free cash flow in several countries.
SCIMA record nr: 256727
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