Wang, Yangyang; Xie, Yiqun; Yan, Huanmin; Zhang, Rui - In: China journal of accounting research : CJAR 17 (2024) 1, pp. 1-25
Against the background of China's strengthening of finance and accounting supervision, this study examines the practice among listed companies of changing signing auditors at the last minute and explores whether Chinese investors can capture this information in a timely manner. We find that...