Do the organization types of audit firms matter to earnings conservatism? Evidence from China
This study explores whether legal liability of audit firms is associated with client’s earnings conservatism. In China, audit firms are allowed to choose between legal forms of general partnership (GP) and limited liability corporation (LLC). Because partner auditor is personally liable for all part...
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| Format: | Article |
| Language: | English |
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LLC "CPC "Business Perspectives"
2017-06-01
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| Series: | Investment Management & Financial Innovations |
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| Online Access: | https://businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/8782/imfi_2017_02_Weng.pdf |