The role of audit quality in preventing firm misreporting: empirical evidence from China

PurposeThe purpose of this paper is to explore the role of external audit quality in reducing firm misreporting practices.Design/methodology/approachData are gathered from a number of sources including the Osiris database and firms’ annual reports to construct a comprehensive data set containing fin...

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Veröffentlicht in:	International Journal of Managerial Finance 2020-01, Vol.16 (1), p.83-100
Hauptverfasser:	Nguyen, Loan Quynh Thi, Le, Duong Thuy, Luu, Hiep Ngoc, Nguyen, Anh Huu, Hoang, Thinh Gia
Format:	Artikel
Sprache:	eng
Schlagworte:	Accounting Annual reports Audit quality Auditors Audits Generalized method of moments Reputations Specialization
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