A Political–economic Analysis of Auditor Reporting and Auditor Switches

This study examines whether auditor opinions are affected by political and economic influences from governments. We use auditor locality (local versus non-local) to capture such influences from local governments in China. Based on data from China's stock markets for the period 1996-2002, we fin...

Ausführliche Beschreibung

Gespeichert in:

Bibliographische Detailangaben
Veröffentlicht in:	Review of accounting studies 2006-03, Vol.11 (1), p.21-48
Hauptverfasser:	Chan, K. Hung, Lin, Kenny Z., Mo, Phyllis Lai-lan
Format:	Artikel
Sprache:	eng
Schlagworte:	Accounting firms Audit quality Auditing standards Auditors Auditors opinions Audits Capital markets Economic reform Hypotheses Influence Initial public offerings Local government Political economy Politics Securities markets Shopping Studies
Online-Zugang:	Volltext
Tags:	Tag hinzufügen Keine Tags, Fügen Sie den ersten Tag hinzu!

Schreiben Sie den ersten Kommentar!