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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Format: | Others |
Language: | en |
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Digital Commons @ Lingnan University
2008
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Online Access: | https://commons.ln.edu.hk/acct_etd/12 https://commons.ln.edu.hk/cgi/viewcontent.cgi?article=1011&context=acct_etd |