Individual auditor conservatism after CSRC sanctions
Year of publication: |
June 2016
|
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Authors: | Sun, Jerry ; Cahan, Steven F. ; Xu, Jing |
Published in: |
Journal of business ethics : JOBE. - Dordrecht : Springer, ISSN 0167-4544, ZDB-ID 868017-6. - Vol. 136.2016, 1, p. 133-146
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Subject: | Auditing ethics | Regulatory governance | Sanction | Auditor conservatism | Wirtschaftsprüfung | Financial audit | Sanktion | Konservatismus | Conservatism | Internes Kontrollsystem | Internal control | Regulierung | Regulation | Strafe | Punishment |
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