Government and managerial influence on auditor switching under partial privatization
We investigate how auditor switching is affected by government influence, misalignment between type of auditor (government vs. private) and type of controlling shareholder (government vs. private), and misalignment between an incumbent auditor and imputed preferences of managers in a market characte...
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Published in | Journal of accounting and public policy Vol. 33; no. 4; pp. 372 - 390 |
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Main Authors | , , |
Format | Journal Article |
Language | English |
Published |
New York
Elsevier Inc
01.07.2014
Elsevier Sequoia S.A |
Subjects | |
Online Access | Get full text |
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