Work

The complementarity of public enforcement mechanisms: evidence from random audit inspections and IPO reviews

Year: 2025

Type: article

Source: Journal of Accounting Literature

DOI: 10.1108/jal-11-2024-0344

Authors: Yunsen Chen, Chen Lu, Yao Yu, Wei Yuan

Institutions: Central University of Finance and Economics, Beijing International Studies University, Beijing Jiaotong University, Sichuan University

Language: English

Topic: Auditing, Earnings Management, Governance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Peace, justice, and strong institutions

Open Access status: closed

Funder: National Natural Science Foundation of China

Awards: G3923278296, G6145663993

OpenAlex ID: W4415472735

FWCI: 2.7

Cites: 44

Cited by: 1

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