Beijing, Beijing
China
Central University of Finance and Economics (CUFE)
SSRN RANKINGS
in Total Papers Citations
mandatory audit partner rotation, mandatory audit firm rotation, voluntary rotation, market and legal institutions, modified audit opinion
Audit partners; Equity ownership; Engagement quality reviews; Audit adjustments
peer performance evaluation, strategic manipulation, personnel economics, sabotage, envy, field data
audit partners; equity ownership; engagement quality reviews; audit adjustments