Auditors’ legal liability and client firms’ comparability: evidence from China
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DOI: 10.1108/maj-05-2022-3566
Abstract: Purpose This paper aims to investigate the relation between audit firms’ switch to limited liability partnership (LLP) from limited liability company (LLC) and client firms’ earnings comparability. If LLP auditors, who have a higher liability… read more here.
Keywords: earnings comparability; client; liability; client firms ... See more keywords