What’s in a Surname? The Effect of Auditor-CEO Surname Sharing on Financial Misstatement
This study examines the influence of auditor-CEO surname sharing (ACSS) on financial misstatement and further investigates whether the above effect depends on hometown relationship and the rarity of surnames, respectively. Using hand-collected data from China, the findings show that ACSS is signific...
| Main Author: | |
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| Format: | Electronic Article |
| Language: | English |
| Check availability: | HBZ Gateway |
| Journals Online & Print: | Drawer...
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| Fernleihe: | Fernleihe für die Fachinformationsdienste |
| Published: |
Springer
2019
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| In: |
Journal of business ethics
Year: 2019, Volume: 158, Issue: 3, Pages: 849-874 |
| Further subjects: | B
Auditor-CEO surname sharing (ACSS)
B Hometown relationship B Financial misstatement B Rare surnames |
| Online Access: |
Volltext (lizenzpflichtig) |