Do auditor changes affect the disclosure of critical audit matters? : evidence from China
Lihong Chen, Tingting Xiao, Jia Zhou
| Year of publication: |
2023
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|---|---|
| Authors: | Chen, Lihong ; Xiao, Tingting ; Zhou, Jia |
| Published in: |
Economic modelling. - Amsterdam [u.a.] : Elsevier, ISSN 0264-9993, ZDB-ID 86824-3. - Vol. 122.2023, p. 1-16
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| Subject: | Audit quality | Auditor changes | Critical audit matters | Financial reporting quality | Stock market pricing efficiency | Wirtschaftsprüfung | Financial audit | China | Dienstleistungsqualität | Service quality | Börsenkurs | Share price | Jahresabschlussprüfung | Financial statement audit |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.econmod.2023.106245 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014388664