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- W2375341750 abstract "As one of the important strengths of external corporate governance,securities analysts have some influence on audit supervision. Using A-share private listed companies in Shanghai and Shenzhen Stock Exchange from 2001 to 2010 as a sample,this article empirically investigates the relationship between securities analysts' watch and audit quality from the perspective of audit opinions and accounting conservatism. The results show that securities analysts' watch significantly reduces audit supervision quality and there is a substitution effect between them." @default.
- W2375341750 created "2016-06-24" @default.
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- W2375341750 date "2013-01-01" @default.
- W2375341750 modified "2023-09-28" @default.
- W2375341750 title "Securities Analysts' Watch and Audit Supervision: Substitution or Complementary Effect: Empirical Evidence from Chinese Private Listed Companies" @default.
- W2375341750 hasPublicationYear "2013" @default.
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