The Effect of Guanxi on Audit Quality in China
Two types of guanxi have a close association with auditor independence in China: firm-level connections derived from state ownership and personal connections developed through management affiliations with external auditors. This article examines the effects of these two types of connection and their...
| 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: 103, Issue: 4, Pages: 621 |
| Further subjects: | B
Business Ethics
B Corporate governance B China B auditor independence B state ownership B Guanxi |
| Online Access: |
Volltext (lizenzpflichtig) |