Auditors' reporting conservatism after regulatory sanctions : evidence from China
Michael A. Firth, Phyllis Lai Lan Mo, and Raymond M. K. Wong
| Year of publication: |
2014
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|---|---|
| Authors: | Firth, Michael Anthony ; Mo, Phyllis Lai Lan ; Wong, Raymond M. K. |
| Published in: |
Journal of international accounting research. - Sarasota, Fla. : American Accounting Association, ISSN 1542-6297, ZDB-ID 2118810-5. - Vol. 13.2014, 2, p. 1-24
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| Subject: | audit risk | auditors' reporting conservatism | going-concern opinions | modified audit opinions | regulatory sanctions | Wirtschaftsprüfung | Financial audit | China | Sanktion | Sanction | Berichtswesen | Reporting | Regulierung | Regulation | Bestätigungsvermerk | Auditor's report |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10010474769