Government audit and earnings quality of Chinese State-Owned Enterprises
This study examines the effects of government audit on the earnings quality of Chinese State-Owned Enterprises (SOEs) and proposes a new structure of audit for SOEs. Discretionary accruals are used as a proxy to examine earnings quality, which are calculated by using Jones (1991) model. I develop t...
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| Format: | Dissertation (University of Nottingham only) |
| Language: | English |
| Published: |
2016
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| Online Access: | https://eprints.nottingham.ac.uk/36458/ |