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The potential effects of auditor rotation: consideration of both pre- and postrotation periods in the Chinese setting

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Year: 2025
Type: article
Source: Managerial Auditing Journal
DOI: 10.1108/maj-03-2024-4270
Authors: Hui Liu, Charles Cullinan, Jiongzhi Wang, Junrui Zhang
Institutions: Northwestern Polytechnical University, Bryant University, Xi'an Jiaotong University
Language: English

Topic: Auditing, Earnings Management, Governance
Subfield: Accounting
Field: Business, Management and Accounting
Domain: Social Sciences

Open Access status: closed

Funder: National Natural Science Foundation of China
Awards: 政企扶贫纽带对上市公司法律风险的治理机制及效果研究, 资本市场全面开放、机构投资者网络与前瞻性信息披露:影响路径与经济后果研究
OpenAlex ID: W4413228743
FWCI: 2.7
Cites: 42
Cited by: 1
Related to: 10
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