The Impact of Shared Auditors and Same Signing Auditors on Merger and Acquisition Decision-making

This research examines how shared auditors and signing auditors influence the decision-making process in M&A. Using a comprehensive sample of Chinese A-share market M&A transactions from 2004 to 2020, we analyze how sharing the same audit firm or signing auditor influences the likelihood of...

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Bibliographic Details
Main Author: Lin Du
Format: Article
Language:English
Published: SAGE Publishing 2025-01-01
Series:SAGE Open
Online Access:https://doi.org/10.1177/21582440241309416