Stock price contagion effects of low-quality audits at the individual audit partner level
We use Chinese audit partner data to show that partners associated with financial reporting fraudinduce share price declines among non-fraudulent firms audited by the same audit partners. In cross-sectionalanalyses, we find that share price declines are more pronounced when low-quality partners (LQP...
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| Main Authors: | , , , |
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| 格式: | text |
| 語言: | English |
| 出版: |
Institutional Knowledge at Singapore Management University
2019
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| 主題: | |
| 在線閱讀: | https://ink.library.smu.edu.sg/soa_research/1801 https://ink.library.smu.edu.sg/context/soa_research/article/2828/viewcontent/stock_price_contagion_effects.pdf |
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