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Keywords: Industry-based information disclosure guidelines (IIDGs)
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Journal Articles

Do auditors respond to clients’ disclosure of industry-related operational information? Evidence from a regulatory reform in China

Lili Jiu, Yuanyuan Liu, Oupin Tang
Journal: Managerial Auditing Journal
Managerial Auditing Journal 1–37.
https://doi.org/10.1108/MAJ-01-2025-4650
Published: 26 June 2026
...Lili Jiu; Yuanyuan Liu; Oupin Tang Purpose Auditors can benefit from industry-related operational information ( IOI ), as it gives them a broader horizon when assessing client risk. This study aims to exploit the staggered issuance of industry-based information disclosure guidelines (IIDGs...
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