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- W2350654865 abstract "This paper finds that the more large shareholders“borrow”from listed compa- nies,the more likely that that the auditor will assign an unclear audit opinion to the listed companies.The 10% companies that are most heavily“borrowed”by the large shareholders have a 50% probability receiving an unclear audit opinion.The evidence suggests that audi- tors are monitoring the widespread tunneling phenomena in China.However,further results show that for those firms receiving unclear audit opinion:(1)the borrowed money are even more persistent than others,and(2)the future negative returns affected by the borrowed money are not less.This indicates that the monitoring role of auditors is ineffective." @default.
- W2350654865 created "2016-06-24" @default.
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- W2350654865 date "2006-01-01" @default.
- W2350654865 modified "2023-09-27" @default.
- W2350654865 title "Large Shareholder Tunneling and the Monitoring Role of Auditor" @default.
- W2350654865 hasPublicationYear "2006" @default.
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