Killing two birds with one stone? Auditor choice in merger & acquisitions and subsequent auditor assurance quality

Listed companies commonly appoint their incumbent annual auditors to audit a target company during a merger and acquisition (M&A). However, some companies choose an alternative auditor to perform the M&A audit. To understand the consequences of this apparently unconventional auditor choice,...

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Bibliographic Details
Main Authors: Yang Han, Xi Wu, Shangkun Liang
Format: Article
Language:English
Published: Taylor & Francis Group 2021-01-01
Series:China Journal of Accounting Studies
Subjects:
Online Access:https://www.tandfonline.com/doi/10.1080/21697213.2021.1977893