S.C. Winnie Leung

Faculty of Business and Economics, The University of Hong Kong

Hong Kong

Hong Kong

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Scholarly Papers (1)

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The Impact of Financial Reporting Flexibility on Auditor Risk Judgment – Evidence from a Natural Experiment

Number of pages: 54 Posted: 23 Oct 2019
Chen Chen, S.C. Winnie Leung and Xuedan Tao
Monash University - Department of Accounting, Faculty of Business and Economics, The University of Hong Kong and Tongji University, Shanghai
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Abstract:

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financial reporting flexibility, variable interest entities, audit pricing, FIN 46R