Stock pledges by controlling shareholders and the disclosure of critical audit matters : evidence from China
Year of publication: |
2023
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Authors: | Feng, Xiaoqing ; Wen, Wen ; Ke, Yun ; He, Ying |
Published in: |
Asia-Pacific journal of accounting & economics : publication of the City University of Hong Kong and National Taiwan University. - Abingdon, Oxon : Routledge, Taylor & Francis, ISSN 2164-2257, ZDB-ID 2659021-9. - Vol. 30.2023, 3, p. 726-744
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Subject: | audit risk | big four audit firms | controlling shareholder | critical audit matters | Stock pledge | Wirtschaftsprüfung | Financial audit | China | Corporate Governance | Corporate governance | Eigentümerstruktur | Ownership structure | Börsenkurs | Share price | Aktionäre | Shareholders | Unternehmenspublizität | Corporate disclosure |
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