Board informal hierarchy and audit quality : evidence from China
Yi Zhang and Yang Wang and Jiaxin Liao
| Year of publication: |
2023
|
|---|---|
| Authors: | Zhang, Yi ; Wang, Yang ; Liao, Jiaxin |
| Published in: |
Managerial auditing journal. - Bingley : Emerald, ISSN 1758-7735, ZDB-ID 2023232-9. - Vol. 38.2023, 6, p. 927-946
|
| Subject: | Accrual earnings management | Board informal hierarchy | Informal institutions | Small profits | China | Hierarchie | Hierarchy | Bilanzpolitik | Accounting policy | Wirtschaftsprüfung | Financial audit | Vorstand | Executive board | Corporate Governance | Corporate governance | Prinzipal-Agent-Theorie | Agency theory | Rückstellung | Accrual | Dienstleistungsqualität | Service quality |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1108/MAJ-07-2022-3642 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014333394