About this document
Impact of Voluntary Auditing in China by maipaj is a document available to read on EtoBox.
A number of Chinese firms voluntarily acquire auditing services for their interim reports. Auditing of interim reports is mandatory only for a subset of firms in circumstances specified by the state regulators. The earnings response coefficients of audited firms are higher than those of unaudited firms.
- Author
- maipaj
- Language
- EN