Lin, Chan-Jane; Lin, Hsiao-Lun; Yen, Ai-Ru - In: Review of Accounting and Finance 13 (2014) 1, pp. 65-87
Purpose – This study aims to examine whether China's unique dual audit policy affects one specific aspect of audit quality: auditor conservatism. In China, listed companies issuing B/H-shares in addition to A-shares must release two financial reports – one based on Chinese accounting...
