Informativeness of the expanded audit report: Evidence from China

This study investigates whether the expanded audit report is informative to investors in the setting of an emerging economy. Using the recent staggered adoption of the expanded audit report for A+H and A share firms in China, we find robust evidence that abnormal trading volume and earnings response...

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Bibliographic Details
Main Authors: GOH, Beng Wee, LEE, Jimmy, LI, Dan, WANG, Muzhi
Format: text
Language:English
Published: Institutional Knowledge at Singapore Management University 2019
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Online Access:https://ink.library.smu.edu.sg/soa_research/1853
https://ink.library.smu.edu.sg/context/soa_research/article/2880/viewcontent/Manuscript_submited_to_AJPT.pdf
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Institution: Singapore Management University
Language: English