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National vs. Local Audit Expertise in Italy by Kawai Anjani is a document available to read on EtoBox.
What is National vs. Local Audit Expertise in Italy about?
This study investigates the dominance of national versus local industry expertise in audit fees within Italy, where mandatory audit firm rotation (MAFR) is implemented. The authors find that audit fee premiums for national industry experts are higher than those for local experts, suggesting a stronger national level of expertise due to MAFR
- Author
- Kawai Anjani
- Language
- EN