Board informal hierarchy and audit quality : evidence from China
Year of publication: |
2023
|
---|---|
Authors: | Zhang, Yi ; Wang, Yang ; Liao, Jiaxin |
Published in: |
Managerial auditing journal. - Bingley : Emerald, ISSN 1758-7735, ZDB-ID 2023232-9. - Vol. 38.2023, 6, p. 927-946
|
Subject: | Accrual earnings management | Board informal hierarchy | Informal institutions | Small profits | China | Bilanzpolitik | Accounting policy | Wirtschaftsprüfung | Financial audit | Vorstand | Executive board | Corporate Governance | Corporate governance | Hierarchie | Hierarchy | Dienstleistungsqualität | Service quality | Gewinn | Profit | Prinzipal-Agent-Theorie | Agency theory |
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