Government audit and earnings quality of Chinese State-Owned Enterprises

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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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Bibliographic Details
Main Author:	Yang, Xin
Format:	Dissertation (University of Nottingham only)
Language:	English
Published:	2016
Subjects:	Earnings quality Government audit Chinese SOEs
Online Access:	https://eprints.nottingham.ac.uk/36458/

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