Yang, Xue; Jin, Zhi; Tan, Jinsong - In: China journal of accounting research : CJAR 12 (2019) 1, pp. 93-112
that firms with controlling persons with foreign residency rights have serious agency problems. We study the impact of … controlling persons with foreign residency rights on corporate audit perspective. We find that firms whose controlling persons … have foreign residency rights are more likely to use high-quality auditing services, and that this behavior is more obvious …