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Client Selectivity Among Mid-Sized Auditing Firms: Evidence From The Post-Sox Audit Market Realignment

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Figure

Figure 1:  Auditor-Client Realignments Examined
Table 1:  Variable Measurement and Source Measurement
Table 2:  Comparison of Former Big 4 Clients Who Switched to Mid-sized Firms or Small Firms Variable To mid-sized To small firms t (p > t)
Table 3:  Logistic Regression Results Dependent variable:  Whether new audit firm was mid-sized or small firm

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