Wang, Hongjian; Chen, Song - In: China journal of accounting studies 9 (2021) 1, pp. 113-141
theory of auditor demand, this paper investigates how the improvement of credit availability affects the choice of auditors … interest rate ceiling was lifted. This study identifies the causal relationship between credit availability and auditor choice …, and also provides empirical evidence for the signal function of high-quality auditors in China’s credit market. …