The Impact of China's New Securities Law on Audit Quality and Fees: Moderating Effect of Internal Control and Media Coverage
The China’s new Securities Law implemented in 2020 lowered the entry barriers for audit firms in the securities market, thereby intensifying competition within the audit sector. It also introduced a series of policy measures that further strengthened the regulation of listed companies and auditors,...
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| Format: | Thesis |
| Language: | en en en |
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Universiti Malaysia Sarawak
2025
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| Online Access: | http://ir.unimas.my/id/eprint/48986/4/dsva_Zhang%20Lu.pdf http://ir.unimas.my/id/eprint/48986/6/Thesis%20PhD_Zhang%20Lu%2024%20pgs.pdf http://ir.unimas.my/id/eprint/48986/7/Thesis%20PhD_Zhang%20Lu.pdf http://ir.unimas.my/id/eprint/48986/ |
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