Ownership structure, financial reporting fraud and audit quality : Chinese evidence
Yu Chen; Zabihollah Rezaee
| Year of publication: |
2013
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|---|---|
| Authors: | Chen, Yu ; Rezaee, Zabihollah |
| Published in: |
International journal of accounting, auditing and performance evaluation : IJAAPE. - Olney, Bucks. : Inderscience Enterprises, ISSN 1740-8008, ZDB-ID 2151669-8. - Vol. 9.2013, 1, p. 75-99
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| Subject: | audit quality | fraud | ownership structure | tunnelling | earnings manipulation | controlling shareholder | China | Eigentümerstruktur | Ownership structure | Betrug | Fraud | Wirtschaftsprüfung | Financial audit | Corporate Governance | Corporate governance | Bilanzpolitik | Accounting policy | Wirtschaftskriminalität | Economic crime | Aktionäre | Shareholders | Aktiengesellschaft | Listed company | Dienstleistungsqualität | Service quality | Bilanzdelikt | Accounting fraud | Prinzipal-Agent-Theorie | Agency theory |
| 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/10009793406