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Accounting fraud, auditing, and the role of government sanctions in China

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Accounting Fraud, Auditing and the Role of Government Sanctions in China

Lisic, Ling Lei - 2015

We use the unique economic, legal, and political landscape of China to examine the impact of auditors on the incidence and consequences of accounting fraud. In particular, we examine whether large audit firms reduce the incidence of financial statement fraud in China, an emerging market in which...

Persistent link: https://www.econbiz.de/10013034106