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Keywords: Split-share structure reform
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Journal Articles
Journal:
Pacific Accounting Review
Pacific Accounting Review (2023) 35 (4): 594–619.
Published: 10 August 2023
...Alfred Bu; Masoud Azizkhani; Alicia Jiang Purpose This study aims to investigate whether and how auditors responded to the documented increases in earnings management after split-share structure reform (SSSR) in China, as manifested in auditors’ propensity to issue modified audit opinions (MAOs...
