Do Political Connections Add Value to Audit Firms? Evidence from IPO Audits in China

• 成果类型: Article
• 署名作者: Yang, Zhifeng
• 署名单位: City University of Hong Kong
• 刊物名称: CONTEMPORARY ACCOUNTING RESEARCH
• ISSN/ISSBN: 0823-9150
• DOI: 10.1111/j.1911-3846.2012.01177.x
• 发表日期: 2013
• 页码: 891-921
• 关键词: initial public offerings; earnings management; QUALITY; performance; CHOICE; regulations; governance; reputation; OWNERSHIP; services