Aggregate Quasi Rents and Auditor Independence: Evidence from Audit Firm Mergers in China

• 成果类型: Article
• 署名作者: Chan, K. Hung; Wu, Donghui
• 署名单位: Lingnan University; Hong Kong Polytechnic University
• 刊物名称: CONTEMPORARY ACCOUNTING RESEARCH
• ISSN/ISSBN: 0823-9150
• DOI: 10.1111/j.1911-3846.2010.01046.x
• 发表日期: 2011
• 页码: 175-213
• 关键词: earnings management; industry expertise; client importance; QUALITY; MARKET; services; determinants; OWNERSHIP; office; CHOICE