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Administrative audit regulation and the quality of accounting information: Evidence from China securities regulatory commission’s random inspection system
Hui Chen, Wanting Zhuang, Zijia Wang, Anzhe Zhou
Guangzhou Xinhua University Xiamen University
来源Research in International Business and Finance
年份2024
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逐年被引趋势
630
24
25
626
关键指标
12
被引次数 · OpenAlex
11.95
领域内被引倍数
同类平均 = 1
同类平均 = 1
前 2%
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同领域 · 同年份 · 同类型
同领域 · 同年份 · 同类型
10
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学术脉络
学科主题
经济 / 管理Auditing, Earnings Management, Governance
Corporate Governance and Financial Management · Corporate Finance and Governance
参考文献 10
PCAOB Quality Control Inspection Reports and Auditor Reputation
被引 106Albert L. Nagy · Auditing A Journal of Practice & Theory · 2014
Did the 2007 PCAOB Disciplinary Order against Deloitte Impose Actual Costs on the Firm or Improve Its Audit Quality?
被引 145Jeff P. Boone, Inder K. Khurana, Krishnamurthy K. Raman · The Accounting Review · 2014
Analyses of Mediating Effects: The Development of Methods and Models
被引 2,597Zhonglin WEN, Baojuan Ye · Advances in Psychological Science · 2014
此处列出前 3 条
引用本文 12
Can finance and accounting supervision inhibit greenwashing? Evidence from a quasi-natural experiment
被引 6Xiaohong Wang, Jiyang Zhao, Huajun Liu · China Finance Review International · 2026
Regulatory enforcement and corporate ESG performance: evidence from the random inspection system in China
被引 4J Fei, Ming Zhang, Kun Xiao · Environmental Research Communications · 2025
Randomized inspection and investment-price sensitivity: A natural experiment in China
被引 3Lina Xie, Chenxi Wang · Finance research letters · 2024
按被引量排序，此处列出前 3 条