Public Communication of Audit Risks and Related-Party Transactions: Evidence from China
This paper examines whether and how firms' engagement in related-party transactions (RPTs) is shaped by public communication of audit risks as required by the expanded audit report. Using the phased regulatory changes in China and a difference-in-differences design with firm fixed effects and m...
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| Main Authors: | , , |
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| Format: | text |
| Language: | English |
| Published: |
Institutional Knowledge at Singapore Management University
2023
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| Subjects: | |
| Online Access: | https://ink.library.smu.edu.sg/soa_research/2024 https://ink.library.smu.edu.sg/context/soa_research/article/3051/viewcontent/PublicComm_AuditRisks_av.pdf |
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| Institution: | Singapore Management University |
| Language: | English |