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Grenoble Cedex 9, 38040
Univ. Grenoble Alpes
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Audit Committees, Board of Directors, Earnings Management, Financial Reporting Quality, Fraud, Value Relevance of Earnings.
Earnings management, accruals, audit quality, audit committee, corporate governance
Mandatory IFRS adoption; Conservatism; Big 4; industry specialization; Europe
Mandatory IFRS adoption, Earnings quality, Conservatism, Big 4 audits, European Union
Board Composition, Board Committees, Institutional Shareholder, Agency Theory, France
Joint audit, France, Auditor concentration, Audit fees, Audit quality
joint-auditing, auditor concentration, Markov chain, France
Auditor concentration, dominance, industry specialization, IFRS adoption, Europe
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Joint-auditing, Auditor concentration, Market share, Big 6/4, France
Compensation/remuneration committee, nominating committee, agency theory, corporate governance
Audit quality, agency costs, financial reporting
Statutory auditing, auditor concentration, industry specialization, Big Six
Agency Theory, Audit Committee, External Auditing, Corporate Governance, Investment Opportunity Set
Statutory auditing; Audit quality; Monitoring; Agency theory; Investment opportunity set
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