The effect of China's weak institutional environment on the quality of Big 4 audits
This study examines whether China's weak institutional environment results in lower-quality audits by the Big 4 firms. We find that the Big 4 assign their less experienced partners to companies that are listed only in China compared with clients cross-listed in Hong Kong. The Big 4 are less lik...
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Main Authors: | , , |
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格式: | Article |
語言: | English |
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2018
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主題: | |
在線閱讀: | https://hdl.handle.net/10356/87856 http://hdl.handle.net/10220/46871 |
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機構: | Nanyang Technological University |
語言: | English |