Zhang, Huili; An, Ran; Zhong, Qinlin - In: China journal of accounting research : CJAR 12 (2019) 1, pp. 113-133
The problem of corruption in socio-economic development has long been a focus of academics and practitioners. To address this concern in China, the 18th National Congress of the Communist Party of China instituted a new anti-corruption policy. In this paper, we examine the impact of this...