审计事务所规模对资本市场的影响:来自股价崩盘风险的证据

IF 2.7 3区 管理学 Q2 BUSINESS, FINANCE Auditing-A Journal of Practice & Theory Pub Date : 2020-05-01 DOI:10.2308/ajpt-18-015
Jeffrey L. Callen, Xiaohua Fang, Baohua Xin, Wenjun Zhang
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引用次数: 5

摘要

本研究考察了审计业务审计师的办公室规模与其客户未来股价崩盘风险之间的关系,这是管理层囤积坏消息的结果。以……为例
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Capital Market Consequences of Audit Office Size: Evidence from Stock Price Crash Risk
This study examines the association between the office size of engagement auditors and their clients' future stock price crash risk, a consequence of managerial bad news hoarding. Using a sample of...
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来源期刊
CiteScore
4.30
自引率
10.70%
发文量
34
期刊介绍: AUDITING contains technical articles as well as news and reports on current activities of the association.
期刊最新文献
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