Address forms in Chinese audit opinions
Although forms of address are widely used in textual and other types of disclosure, empirical evidence of their effects is rare. China provides a unique setting in which to test the economic consequences of the forms of address used in audit reports. From 2003 to 2011, about 60% of auditors surveyed...
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| Format: | Artikel |
| Sprache: | English |
| Veröffentlicht: |
Elsevier
2014-12-01
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| Schriftenreihe: | China Journal of Accounting Research |
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| Online Zugang: | http://www.sciencedirect.com/science/article/pii/S1755309114000380 |