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  1. Buy, Lie, or Die: An Investigation of Chinese ST Firms' Voluntary Interim Audit Motive and Auditor Independence. [REVIEW]Alex G. H. Chu, Xingqiang Du & Guohua Jiang - 2011 - Journal of Business Ethics 102 (1):135-153.
    In the Chinese stock market, special treatment (ST) firms are the firms listed as facing imminent danger of delisting, unless they return to profitability after reporting two consecutive annual losses. Some ST firms voluntarily pay substantial fees to their external auditors to conduct interim audits, which are not required by regulations. In this study, we investigate and find that ST firms that pay for voluntary interim audits report greater discretionary accrued earnings, higher non-operating earnings, and higher returns on assets in (...)
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