School of Business
The University of Hong Kong
Regulation of Auditor Compensation, Sharing Rules of Audit Firms, Auditor Effort, Truthful Reporting
IFRS adoption, audit fees, audit complexity, reporting quality, legal regime
Cross-listing, Audit fee, Legal regime, Audit quality
Audit fee, Legal liability cost, Liability regime shift, Big 4 fee premium
legal reform of audit firm structure, limited liability company (LLC), special partnership (SP), auditor independence, audit fees.
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