Determinants and implications of long audit reporting lags : evidence from China
Year of publication: |
February
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Authors: | Chan, K. Hung ; Luo, Vivian Wei ; Mo, Phyllis L. L. |
Published in: |
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales. - Abingdon : Routledge, Taylor & Francis Group, ISSN 0001-4788, ZDB-ID 83112-8. - Vol. 46.2016, 2, p. 145-166
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Subject: | audit reporting lag | non-standard audit opinions | restatements | auditor-client negotiation | Wirtschaftsprüfung | Financial audit | China | Jahresabschlussprüfung | Financial statement audit | Jahresabschluss | Financial statement | Berichtswesen | Reporting |
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