Audit results, market reactions and accounting conservatism: evidence from China

Huang Rongbing and Wang Liyan

Public Money & Management, 2017, vol. 37, issue 7, 477-484

Abstract: This paper examines China's securities market reactions to publication of the audits of state-owned companies. The impact of audit reports on accounting conservatism is also discussed. Recommendations are made for improving the current system.

Date: 2017
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DOI: 10.1080/09540962.2017.1372101

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