【作者单位】1 School of Accounting and Finance, Zhongnan University of Economics and Law, Wuhan 430073 China 2 Guanghua School of Management, Peking University, Beijing 100871 China
【年份】2011
【卷号】Vol.103No.4
【页码】621-638
【ISSN】0167-4544
【关键词】guanxi auditor independence corporate governance state ownership business ethics China
【摘要】 Two types of guanxi have a close association with auditor independence in China: firm-level connections derived from state ownership and personal connections developed through management affiliations with external auditors. This article examines the ...
