Auditors' Role in China: The Joint Effects of Guanxi and Regulatory Sanctions on Earnings Management

Research output: Contribution to journalArticlepeer-review

Original languageEnglish
Pages (from-to)461-483
Number of pages23
JournalJournal of Accounting, Auditing and Finance
Volume30
Issue number4
DOIs
StatePublished - Oct 1 2015

ASJC Scopus Subject Areas

  • Accounting
  • Finance
  • Economics, Econometrics and Finance (miscellaneous)

Keywords

  • auditor independence
  • Chinese auditors
  • earnings management
  • judgment
  • regulatory sanctions

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