School of Business
The University of Hong Kong
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CEO equity incentives, internal control weakness, remediation, Sarbanes‐Oxley Act
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
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