Wang, Hongjian; Chen, Song - In: China journal of accounting studies 9 (2021) 1, pp. 113-141
theory of auditor demand, this paper investigates how the improvement of credit availability affects the choice of auditors … increased loan availability after the liberalisation of the loan interest rate ceiling, and this tendency is more pronounced in … interest rate ceiling was lifted. This study identifies the causal relationship between credit availability and auditor choice …