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Original Articles

Legal Liability, Government Intervention, and Auditor Behavior: Evidence from Structural Reform of Audit Firms in China

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Pages 61-95 | Received 18 Jan 2015, Accepted 29 Aug 2015, Published online: 27 Oct 2015

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Read on this site (7)

Xuejiao Zhang, Limei Cao, Wanfu Li, Qingyang Zhao & Lingwei Li. (2023) Does litigation risk increase audit effort?. Asia-Pacific Journal of Accounting & Economics 30:4, pages 951-970.
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Annita Florou, Serena Morricone & Peter F. Pope. (2019) Proactive Financial Reporting Enforcement: Audit Fees and Financial Reporting Quality Effects. The Accounting Review 95:2, pages 167-197.
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Ting‐Chiao Huang, Yi‐Hung Lin & Stephanie Hairston. (2019) Is there an association between accounting firm ranks and audit quality? An examination of the top 100 accounting firms in China. International Journal of Auditing 23:2, pages 204-230.
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Jian Chu & Chia-Hsiang Weng. (2021) Auditor Legal Liability and Stock Price Crash Risk: Evidence from Organizational Transformation of Chinese Audit Firms. SSRN Electronic Journal.
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Brigitte Eierle, Sven Hartlieb, David Hay, Lasse Niemi & Hannu Ojala. (2021) External Environment and the Pricing of Audit Services: A Systematic Review of Archival Literature. SSRN Electronic Journal.
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Yingwen Deng, Gerald J. Lobo, Cyndia Wang, Jie Xue & Min Zhang. (2021) Relation between Auditors’ Risk-Preparedness and Audit Adjustments: Evidence from Professional Risk Fund and Professional Indemnity Insurance. SSRN Electronic Journal.
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Yanlin Li, Gary Gang Tian & Xin Wang. (2019) The Effects of the Appointment of Independent Directors Professionally Affiliated with Their Predecessors: Evidence from China. SSRN Electronic Journal.
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Matthias F. Baumann & Nicole V.S. Ratzinger-Sakel. (2017) Do Auditor Ratification Results Matter to Auditors? First Evidence from a Mandatory Ratification Setting. SSRN Electronic Journal.
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