Chen, Jiandong; Cumming, Douglas; Hou, Wenxuan; Lee, Edward - In: Emerging Markets Review 15 (2013) C, pp. 72-91
We examine the influence of auditors on mitigating corporate fraud in China, which is known to have weak legal … regulatory enforcement actions against corporate fraud in the subsequent year. We show that this effect is moderated by the … governance mechanism to discourage executives with lower integrity in committing fraud. Our results have policy implications for …