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Keywords: public communication of audit risks
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Journal Articles
AUDITING: A Journal of Practice & Theory (2023) 42 (4): 23–44.
Published: 01 November 2023
...Ole-Kristian Hope; Heng Yue; Qinlin Zhong SUMMARY This paper examines whether and how firms’ engagement in related-party transactions (RPTs) is shaped by public communication of audit risks as required by the expanded audit report. Using the phased regulatory changes in China and a difference...
