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Will Off-Balance-Sheet Financing Internalization Affect Auditor Pricing Decisions? Evidence from the New Leasing Standards
Fang Xingtong, Ye Jianfang, Chen Xinyi
First published at: Feb 01, 2024
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doi:10.16538/j.cnki.jsufe.2024.01.010
Journal of Shanghai University of Finance and Economics, Vol. 26, Issue 01, pp. 139 - 152
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