Auditors' reporting conservatism after regulatory sanctions : evidence from China
Year of publication: |
2014
|
---|---|
Authors: | Firth, Michael Anthony ; Mo, Phyllis Lai Lan ; Wong, Raymond M. K. |
Published in: |
Journal of international accounting research. - Sarasota, Fla. : American Accounting Association, ISSN 1542-6297, ZDB-ID 2118810-5. - Vol. 13.2014, 2, p. 1-24
|
Subject: | audit risk | auditors' reporting conservatism | going-concern opinions | modified audit opinions | regulatory sanctions | Wirtschaftsprüfung | Financial audit | China | Regulierung | Regulation | Sanktion | Sanction | Berichtswesen | Reporting |
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