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Keywords: auditor reporting behavior
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Journal Articles
AUDITING: A Journal of Practice & Theory 1–27.
Published: 02 January 2024
...Ku He; Xiaofei Pan; Yunlin Tian; Yanling Wu SUMMARY In this study, we examine how political turnover influences auditor reporting behavior by focusing on the turnover of Chinese provincial governors. We predict that the Big 10 audit firms tend to report more conservatively to counter...
