Killing two birds with one stone? Auditor choice in merger & acquisitions and subsequent auditor assurance quality
نویسندگان
چکیده
Listed companies commonly appoint their incumbent annual auditors to audit a target company during merger and acquisition (M&A). However, some choose an alternative auditor perform t...
منابع مشابه
Killing two birds with one stone.
A ‘business model’ is commonly seen as composed of two elements: a business system and a profit model. While the latter often gains the higher profile, the former is arguably the real ‘meat’ of a firm’s business model. Not only does it act as the ‘system of works’ that actually produces and delivers the firm’s products or services, it is also the locus where a firm can learn about its operation...
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ژورنال
عنوان ژورنال: China journal of accounting studies
سال: 2021
ISSN: ['2169-7213', '2169-7221']
DOI: https://doi.org/10.1080/21697213.2021.1977893