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The consequence of audit failure on audit firms: evidence from IPO approval in China
- Source :
- China Journal of Accounting Studies. 7:245-269
- Publication Year :
- 2019
- Publisher :
- Informa UK Limited, 2019.
-
Abstract
- This paper examines a potential adverse consequence of audit failure. We study whether and how the audit firm’s audit failure impacts its client’s Initial Public Offering (IPO) rejection rate. Our ...
Details
- ISSN :
- 21697221 and 21697213
- Volume :
- 7
- Database :
- OpenAIRE
- Journal :
- China Journal of Accounting Studies
- Accession number :
- edsair.doi...........360cd725c37edf07bc9a54214fb3c7e8
- Full Text :
- https://doi.org/10.1080/21697213.2019.1676064