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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Format: | Article |
Language: | English |
Published: |
SAGE Publishing
2025-01-01
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Series: | SAGE Open |
Online Access: | https://doi.org/10.1177/21582440241309416 |