The Price Contagion Effects of Financial Reporting Fraud and Reputational Losses: Evidence from the Individual Audit Partner Level

This study investigates the existence of price contagion effects for the low-quality audits of individual audit partners and the associated reputational losses in China. Low-quality partners are identified as those whose clients have been sanctioned by regulators for financial reporting fraud. Our e...

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Bibliographic Details
Main Authors: GUL, Ferdinand A., LIM, Chee Yeow, WANG, Kun, XU, Yanping
Format: text
Language:English
Published: Institutional Knowledge at Singapore Management University 2016
Subjects:
Online Access:https://ink.library.smu.edu.sg/soa_research/1589
https://ink.library.smu.edu.sg/context/soa_research/article/2616/viewcontent/PriceContagion_FinReporting_Fraud_2016_wp.pdf
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Institution: Singapore Management University
Language: English