Buy, Lie, or Die: An Investigation of Chinese ST Firms’ Voluntary Interim Audit Motive and Auditor Independence

In the Chinese stock market, special treatment (ST) firms are the firms listed as facing imminent danger of delisting, unless they return to profitability after reporting two consecutive annual losses. Some ST firms voluntarily pay substantial fees to their external auditors to conduct interim audit...

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Bibliographic Details
Authors: Chu, Alex G. H. (Author) ; Du, Xingqiang (Author) ; Jiang, Guohua (Author)
Format: Electronic Article
Language:English
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Published: Springer Science + Business Media B. V 2011
In: Journal of business ethics
Year: 2011, Volume: 102, Issue: 1, Pages: 135-153
Further subjects:B voluntary interim audit
B Business Ethics
B China
B auditor independence
B delisting
B earnings manipulation
B Special Treatment
Online Access: Volltext (JSTOR)
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