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Keywords: Capital market liberalization
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Journal Articles
The impact of capital-market liberalization on audit reporting and pricing: evidence from a quasi-experiment
Available to Purchase
Journal:
Managerial Auditing Journal
Managerial Auditing Journal (2023) 38 (5): 553–578.
Published: 27 January 2023
...Jin Jiang; Xiangyun Lu; Yihan Wu; Hua Zhang Purpose The purpose of this study is to investigate the effects of capital market liberalization on audit reporting and pricing. The authors use the announcement of the Shanghai-Hong Kong Stock Connect program in China as a shock to capital market...
