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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| Main Authors: | , , , |
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| Format: | text |
| Language: | English |
| Published: |
Institutional Knowledge at Singapore Management University
2019
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| Subjects: | |
| 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 |