Administrative audit regulation and the quality of accounting information : evidence from China securities regulatory commission's random inspection system
Hui Chen, Wanting Zhuang, Zijia Wang, Anzhe Zhou
| Year of publication: |
2024
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| Authors: | Chen, Hui ; Zhuang, Wanting ; Wang, Zijia ; Zhou, Anzhe |
| Published in: |
Research in international business and finance. - Amsterdam [u.a.] : Elsevier, ISSN 0275-5319, ZDB-ID 2165501-7. - Vol. 71.2024, Art.-No. 102502, p. 1-17
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| Subject: | Administrative audit regulation | internal control | quality of accounting information | random inspection | Wirtschaftsprüfung | Financial audit | China | Regulierung | Regulation | Internes Kontrollsystem | Internal control | Informationswert | Information value | Asymmetrische Information | Asymmetric information | Aufsichtsbehörde | Regulatory agency | Rechnungswesen | Accounting | Abschlussprüferrecht | Audit regulation |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.ribaf.2024.102502 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10015062800