Wang, Jun; Wang, Duo - In: Journal of risk and financial management : JRFM 15 (2022) 4, pp. 1-16
In some cases, accounting firms and individual auditors will be punished by the China Securities Regulatory Commission (CSRC) for involvement in the violations of their client companies. Taking the enforcement actions against listed companies and accounting firms of the CSRC from 2006 to 2019 as...