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Keywords: regulatory sanctions
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Journal Articles
Journal of International Accounting Research (2014) 13 (2): 1–24.
Published: 01 September 2014
...Michael A. Firth; Phyllis Lai Lan Mo; Raymond M. K. Wong ABSTRACT This study examines whether regulatory sanctions have a disciplinary effect on auditors in a large emerging market. Based on the enforcement releases issued by the China Securities Regulatory Commission (CSRC) during 1996–2007, we...
