Stock pledges by controlling shareholders and the disclosure of critical audit matters : evidence from China
Xiaoqing Feng, Wen Wen, Yun Ke and Ying He
| Year of publication: |
2023
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| Authors: | Feng, Xiaoqing ; Wen, Wen ; Ke, Yun ; He, Ying |
| Published in: |
Asia-Pacific journal of accounting & economics : publication of the City University of Hong Kong and National Taiwan University. - Abingdon, Oxon : Routledge, Taylor & Francis, ISSN 2164-2257, ZDB-ID 2659021-9. - Vol. 30.2023, 3, p. 726-744
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| Subject: | audit risk | big four audit firms | controlling shareholder | critical audit matters | Stock pledge | China | Wirtschaftsprüfung | Financial audit | Corporate Governance | Corporate governance | Aktionäre | Shareholders | Risikomanagement | Risk management | Aktiengesellschaft | Listed company | Unternehmenspublizität | Corporate disclosure | Eigentümerstruktur | Ownership structure |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1080/16081625.2021.2003713 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014267031