Yang, Jingjing; Sung, Hao-Chang - In: Advances in Pacific basin business, economics and …, (pp. 101-120). 2017
We analyze the economic consequence of government intervention on the incidence of accounting fraud and audit fees of both Big 4 and local big auditors on Chinese audit market in the period 2006–2013. In 2009, Chinese government issued favorable polices to local big auditors and required...