Impact of Sharing Auditors with Related Party on the Time-liness of Financial Report
With the development of sharing economy, shared auditors have become the penetration and embodiment of the shared economic model in the audit market. This paper takes the A-share listed companies in Shanghai and Shenzhen stock markets from 2009 to 2016 as a sample, and empirically examines the impac...
| Main Authors: | , , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
EDP Sciences
2023-01-01
|
| Series: | E3S Web of Conferences |
| Subjects: | |
| Online Access: | https://www.e3s-conferences.org/articles/e3sconf/pdf/2023/46/e3sconf_icmsem2023_05012.pdf |