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Sponsored AI AM CLAUDE, A Beginner's Guide: Learn the basics of working with AI AI AM CLAUDE, A Beginner's Guide: Learn the basics of working with AI

Author

Duo Wang

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Sep 2026

Collaboration or Opportunism? Supplier Equity Stakes in Customers and Audit Fees

Based on relational and resource dependence theories, this study investigates the impact of supplier equity stakes in customers (SESC) on audit fees and its underlying mechanisms from the perspective of auditors' behavioral decision‐making. The findings reveal that SESC significantly reduces audit fees, su...

Duo Wang, Yun-Ge Hu, Yan-Xi Li et al. · 0 citations

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