The reform of accounting standards and audit pricing
This paper focuses on the reform of accounting standards in China in 2007 and investigates its impact on equilibrium pricing in the audit market. We find that the concentration of the audit market and the probability of issuing modified audit opinions do not significantly change, but that audit fees...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Elsevier
2012-06-01
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| Series: | China Journal of Accounting Research |
| Subjects: | |
| Online Access: | http://www.sciencedirect.com/science/article/pii/S1755309112000184 |