Lanlan Sun
Biographic Data
| ID | 7543300 |
|---|---|
| NAME | Lanlan Sun |
| GIVEN NAMES | Lanlan |
| FAMILY NAME | Sun |
| SIGNATURE | SUN L |
| AFFILIATIONS | Qingdao University of Science and Technology |
| ORCID | 0000-0003-2047-6113 |
| VERIFIED | No |
| TOTAL WORKS | 1 |
| TOTAL CITATIONS | 0 |
| WORKS AS AUTHOR | 1 |
| WORKS AS EDITOR | 0 |
| FIRST PUBLICATION YEAR | 2023 |
| LATEST PUBLICATION YEAR | 2023 |
| H-INDEX | 0 |
Does signing auditors’ communist party membership shape audit quality? Evidence from China
In this article, we investigate the effect of signing auditors' communist party membership on audit quality. Relying on a sample of Chinese listed firms from the period 2001 to 2019, we find that firms with signing auditors who have communist party membership conduct less earnings management, indicating that signing auditors with party membership provide high level of audit quality. Moreover, the above relationship is more pronounced in small aud…
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Does signing auditors’ communist party membership shape audit quality? Evidence from China
In this article, we investigate the effect of signing auditors' communist party membership on audit quality. Relying on a sample of Chinese listed firms from the period 2001 to 2019, we find that firms with signing auditors who have communist party membership conduct less earnings management, indicating that signing auditors with party membership provide high level of audit quality. Moreover, the above relationship is more pronounced in small aud…
Accounting (1 work) · Audit (1 work) · Auditing, Earnings Management, Governance (1 work) · Business (1 work) · China (1 work) · Communism (1 work) · Corporate Finance and Governance (1 work) · Corporate Taxation and Avoidance (1 work) · Earnings (1 work) · Earnings Management (1 work)