Capital Market Consequences of Audit Office Size: Evidence from Stock Price Crash Risk

IF 2.7 3区管理学 Q2 BUSINESS, FINANCE

Auditing-A Journal of Practice & Theory Pub Date : 2020-05-01 DOI:10.2308/ajpt-18-015

Jeffrey L. Callen, Xiaohua Fang, Baohua Xin, Wenjun Zhang

引用次数: 5

Abstract

This study examines the association between the office size of engagement auditors and their clients' future stock price crash risk, a consequence of managerial bad news hoarding. Using a sample of...

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来源期刊

Auditing-A Journal of Practice & Theory BUSINESS, FINANCE-

CiteScore

4.30

自引率

10.70%

发文量

期刊介绍： AUDITING contains technical articles as well as news and reports on current activities of the association.