Zhang, Guoqing; Chen, Sicen; Zhang, Pengdong; Lin, Xiaowei - In: China journal of accounting studies 10 (2022) 4, pp. 528-548
The China Securities Regulatory Commission (CSRC) has randomly selected two audit firms each year to check their problems in management and internal control since 2016. Using the random inspections from 2016 to 2018, we construct a staggered DID model and find that the possibility of audit firms...
