Failure of Auditors: The Lack of Compliance for Business Combinations in China
This empirical study investigates the compliance of 344 Chinese listed companies with the Accounting Standard for Enterprises No. 20-Business Combination, a mandatory reporting standard applicable to companies involved in business combinations. China has recently reformed its auditing sector, enabli...
| Main Authors: | , , |
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| Format: | Journal Article |
| Published: |
Wiley-Blackwell
2014
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| Online Access: | http://hdl.handle.net/20.500.11937/49689 |