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...
| Authors: | ; ; |
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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 Science + Business Media B. V
2011
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| 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) Volltext (lizenzpflichtig) |