๐”– Bobbio Scriptorium
โœฆ   LIBER   โœฆ

From Member of the Company to Registered Auditor: The Role of the External Auditor in Corporate Governance

โœ Scribed by C. Richard Baker


Book ID
118087173
Publisher
John Wiley and Sons
Year
2009
Tongue
English
Weight
139 KB
Volume
19
Category
Article
ISSN
1035-6908

No coin nor oath required. For personal study only.


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โœ Z. Jun Lin; Ming Liu ๐Ÿ“‚ Article ๐Ÿ“… 2010 ๐Ÿ› Elsevier Science ๐ŸŒ English โš– 275 KB

This paper reports the association between firms' internal corporate governance mechanisms and their auditor switch decisions in the Chinese context. We identify two types of auditor switch, namely switching to a larger auditor and switching to a smaller auditor. Three variables are used to proxy fo