Gong et al.

(2021)

Audit Adjustments

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 (Wang et al., 2020; Qi and Yuan, 2023

Wang et al. (2020)

Qi and Yuan (2023

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(PRINT) :ISSN 2682-3446 (ONLINE): ISSN 2682-4817
Eshleman and Guo (2014

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 Alareeni (2019

a meta-analysis technique

(Eshleman and Guo Khurana et al. (2021

2014; Alareeni, 2019

(PCAOB)
PCAOB

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(Lee et al., 2019; Sultana et al., 2020; Condie et al.,
2023)
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 Lee et al. (2019

Lee et al. (2019 Sultana et al. (2020

The Limited Supply View

The Discrimination
View

Sultana et al. (2020)

Australian Securities Exchange Corporate Governance Council

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 (ASX CGC, 2010)

Lee et al. (2019 Condie et al. (2023

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(DeFond and
Zhang, 2014; El Badlaoui et al., 2021; Gozali et al., 2022; Mali and
Lim, 2023)

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(PRINT) :ISSN 2682-3446 (ONLINE): ISSN 2682-4817