Does insider selling affect audit fees?

Autor: Yunbiao Ma, Hualing Yang
Rok vydání: 2020
Předmět:
Zdroj: China Journal of Accounting Studies. 8:556-574
ISSN: 2169-7221
2169-7213
DOI: 10.1080/21697213.2021.1966178
Popis: Using a sample of Chinese A-share listed companies from 2006 to 2016, this paper examines the impact of insider selling on audit fees. The results show that auditors of clients with higher insider ...
Databáze: OpenAIRE