Chen, Liangyin; Huang, Jun; Chen, Xinyuan - In: China journal of accounting studies 8 (2020) 3, pp. 435-469
Based on data of state-owned enterprises listed on the Shanghai and Shenzhen Stock Exchanges from 2003 to 2017, this study examines how mixed-ownership reform affects a company’s auditor choice from the perspectives of ownership structure and governance. We find that the higher the degree of...
