Firm ownership, institutional environment, and audit collusion : empirical evidence from a transitional economy

Motivated by the renewed interest in, but insufficient empirical evidence of, collusion between auditors and corporate management, I examine this issue in the unique environment of China, which is characterized by a high level of government control over listed companies and auditors, strong competit...

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Bibliographic Details
Main Author: WANG, Rui
Format: Others
Language:en
Published: Digital Commons @ Lingnan University 2008
Subjects:
Online Access:https://commons.ln.edu.hk/acct_etd/12
https://commons.ln.edu.hk/cgi/viewcontent.cgi?article=1011&context=acct_etd