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Keywords: External audits
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Journal Articles
Journal:
Managerial Auditing Journal
Managerial Auditing Journal (2026) 41 (1): 163–190.
Published: 13 November 2025
...Luri Bao Purpose In the context of China, this paper aims to examine the spillover effects of national audits on the external audit quality of non-state-owned listed companies through shared auditor linkages. Design/methodology/approach Using firm-year data from A-share listed companies...
