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Do auditors respond to clients’ disclosure of industry-related operational information? Evidence from a regulatory reform in China

Year: 2026

Type: article

Source: Managerial Auditing Journal

DOI: 10.1108/maj-01-2025-4650

Authors: Lili Jiu, Yuanyuan Liu, Oupin Tang

Institutions: Xi’an Jiaotong-Liverpool University, Xiamen University

Language: English

Topic: Auditing, Earnings Management, Governance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: closed

Funder: National Social Science Fund of China

OpenAlex ID: W7165758674

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Cites: 69

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