Legal Liability, Government Intervention, and Auditor Behavior: Evidence from Structural Reform of A...
Legal Liability, Government Intervention, and Auditor Behavior: Evidence from Structural Reform of Audit Firms in China
About this item
Full title
Author / Creator
He, Ku , Pan, Xiaofei and Tian, Gary
Publisher
London: Routledge
Journal title
Language
English
Formats
Publication information
Publisher
London: Routledge
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More information
Scope and Contents
Contents
This paper investigates how legal liability influences audit quality and audit fees, particularly in the presence of government intervention. Since 2010, all Chinese audit firms were required to transform from a structure of limited liability company (LLC) to limited liability partnership (LLP), which removes the cap on the liability exposure of ne...
Alternative Titles
Full title
Legal Liability, Government Intervention, and Auditor Behavior: Evidence from Structural Reform of Audit Firms in China
Authors, Artists and Contributors
Author / Creator
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Primary Identifiers
Record Identifier
TN_cdi_crossref_primary_10_1080_09638180_2015_1100547
Permalink
https://devfeature-collection.sl.nsw.gov.au/record/TN_cdi_crossref_primary_10_1080_09638180_2015_1100547
Other Identifiers
ISSN
0963-8180
E-ISSN
1468-4497
DOI
10.1080/09638180.2015.1100547
