Do alumni relationships between executive directors and auditors matter for financial reporting quality?
Yang Wang, Xin Chen and Yifei Zhang
| Year of publication: |
2025
|
|---|---|
| Authors: | Wang, Yang ; Chen, Xin ; Zhang, Yifei |
| Published in: |
Accounting forum. - Abingdon, Oxon : Routledge, Taylor and Francis Group, ISSN 1467-6303, ZDB-ID 2063778-0. - Vol. 49.2025, 2, p. 395-423
|
| Subject: | Auditors | earnings management | executive directors | financial reporting quality | Guanxi | social ties | Bilanzpolitik | Accounting policy | Wirtschaftsprüfung | Financial audit | Führungskräfte | Managers | Soziales Netzwerk | Social network | Rechnungswesen | Accounting | Jahresabschluss | Financial statement | Berichtswesen | Reporting |
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