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Keywords: CICPA
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Journal Articles
Market Competition, Audit Fee Stickiness, and Audit Quality: Evidence from China
Available to Purchase
AUDITING: A Journal of Practice & Theory (2019) 38 (2): 79–99.
Published: 01 May 2019
... Accountants (CICPA) issued a proposal to enhance the competitiveness of large domestic audit firms by promoting the consolidation of domestic audit firms in 2007. Using a sample of Chinese listed firms, we find a decrease in upward stickiness and an increase in downward stickiness as market concentration...
