Auditor Choice and Accruals Patterns of Cross-Listed Firms by Xin Qingquan, Wang Bing

Auditor Choice and Accruals Patterns of Cross-Listed Firms

Xin Qingquan, Wang Bing

52 pages missing pub info (editions)

nonfiction business economics
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This study investigates whether the accrual patterns differ between two groups of Chinese firms cross-listed in Hong Kong: those employing Big4 vs. those employing non-Big 4. The evidence suggests that clients of Big 4 auditors report less unsigne...

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