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Maria Consuelo Pucheta-Martinez, PhD, is lecturer in Accountancy at the University Jaume I of Castellón. Her research has been devoted to the economic consequences of the audit reports and audit committee and is currently involved in projects on audit and non-audit fees. Cristina de Fuentes, PhD, is lecturer in Accountancy at the University of Valencia. Her main research interests are related to audit market structure, audit regulation and audit and non-audit fees as well.
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