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Geographic location of audit committee chairs and accruals quality: evidence from China |
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| Authors: | Cheng C. S. Agnes Huang Yuan Di Sun Yu Yumiao |
| Affiliation: | 1.School of Accounting and Finance, Faculty of Business, Hong Kong Polytechnic University, Hunghom, Hong Kong ;2.Department of Accounting, Zhengzhou University, Henan, China ;3.Department of Accounting, Wuhan University, Hubei, China ; |
| Abstract: | Review of Quantitative Finance and Accounting - Using a large sample of Chinese firms, we examine if the geographic proximity of audit committee chairs (ACCs) to firms is associated with... |
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