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Keywords: political connections
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Journal Articles
Political Connections, Audit Opinions, and Auditor Choice: Evidence from the Ouster of Government Officers
Available to Purchase
AUDITING: A Journal of Practice & Theory (2017) 36 (3): 91–114.
Published: 01 August 2017
...Ku He; Xiaofei Pan; Gary Gang Tian SUMMARY In this study, we examine changes in audit opinions and auditor choice decisions in politically connected firms before and after the exogenous termination of their political connections. We use 84 anti-corruption cases involving high-level Chinese...
