Du, Xingqiang; Yin, Jingwei; Hou, Fei - In: China journal of accounting research : CJAR 11 (2018) 4, pp. 279-305
of 16,651 firm-year observations from the Chinese stock market from 2003 to 2014, we find that the education level of … addition, professional experience attenuates the negative relation between the education level of signing auditors and … using a two-stage OLS-logistic regression to address the endogeneity problem. Lastly, the negative effect of education level …