Do Bond Investors Care About Engagement Auditors’ Negative Experiences? Evidence from China
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DOI: 10.1007/s10551-017-3737-6
Abstract: Abstract Using data from China, where the identity of engagement auditors is disclosed, we find significant relationships between engagement auditors’ negative experiences and the costs of corporate bonds. Further tests differentiate field and review auditors’… read more here.
Keywords: negative experiences; auditors negative; engagement auditors; bond investors ... See more keywords