Department of Accountancy
Tuen Mun
Hong Kong
Lingnan University
mandatory dual audit, deregulation, compliance, cost of equity, China
staff-partner ratio; auditor availability; audit quality; partner workload
related-party transactions, abnormal returns, transfer pricing methods, financial statement disclosures
firm value, related-party transactions, controlling shareholders, tax planning
tax-induced earnings management, book-tax conformance, book-tax differences, financial reporting