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Major customers-suppliers’ duality and audit fees

The phenomenon of major customers-suppliers duality (MCSD) has become increasingly prevalent in supply chain management practice, attracting growing attention in academic research. MCSD refers to the phenomenon where a major customer also serves as a supplier. From the perspective of auditors, this...

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Bibliographic Details
Main Authors: Jie Niu, Yinwen Li, Hongliang Zhang, Jingyu Wang
Format: Artigo
Language:Inglês
Published: Elsevier 2026-06-01
Series:International Review of Economics & Finance
Subjects:
Online Access:http://www.sciencedirect.com/science/article/pii/S1059056026003783
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