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Does mandatory audit rotation affect insider trading? Evidence from China
Journal article
Managerial Auditing Journal,2023, volume: 38, issue: 4, pages: 514-552
Authors:
Xiao, He
;
Xi, Jianqun
;
Meng, Hanjie
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Submit date：2023/04/18
Big 4 auditors
Financial constraints
Information asymmetry
Insider trading
Mandatory audit partner rotation
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