Foreign residency rights and companies’ auditor choice

Recently, with the migration of wealthy Chinese elites becoming increasingly prevalent, the market has come to believe that firms with controlling persons with foreign residency rights have serious agency problems. We study the impact of controlling persons with foreign residency rights on corporate...

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Bibliographic Details
Main Authors: Xue Yang, Zhi Jin, Jinsong Tan
Format: Article
Language:English
Published: Elsevier 2019-03-01
Series:China Journal of Accounting Research
Online Access:http://www.sciencedirect.com/science/article/pii/S1755309119300036