Browsing Accounting & Information Systems by Author "A., Ousama A."
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Does the power of negotiation influence the audit fees? Evidence from the Chinese context.
A., Ousama A.; Wang, Jingyan; Hamammi, Helmi ( Inderscience Publishers , 2021 , Article)This paper aims to test the impact of negotiation power between auditors and audited companies, in relation to audit fees. The study found that there is a significant positive relationship between auditors' power of ...