Audit firm legal form and fraudulent financial reporting
In China, audit firms can be formed as either unlimited liability partnerships or limited liability corporations. While the limited liability form of audit firms dominates the Chinese audit market, the unlimited liability partnerships still audit between 10 and 15 percent of the listed companies....
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Main Authors: | CHEN, Chih-Ying, Chin, Chen-Lung, CHI, Hsin-Yi |
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Format: | text |
Language: | English |
Published: |
Institutional Knowledge at Singapore Management University
2010
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Subjects: | |
Online Access: | https://ink.library.smu.edu.sg/soa_research/854 http://www.business.illinois.edu/accountancy/research/vkzcenter/conferences/taiwan/papers/Chen_Chin_Chi.pdf |
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Institution: | Singapore Management University |
Language: | English |
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