Audit centralization and audit quality: Evidence from Chinese cities

Jian Chu; Raymond Fisman; Yongxiang Wang; Maoliang Ye

doi:10.1016/j.jacceco.2026.101865

Audit centralization and audit quality: Evidence from Chinese cities

Jian Chu¹; Raymond Fisman^2,3; Yongxiang Wang⁴; Maoliang Ye⁵

¹ Nanjing University · ² Boston University · ³ University of Massachusetts Boston · ⁴ Shanghai Jiao Tong University · ⁵ Southern University of Science and Technology

Journal of Accounting and Economics 2026

DOI: 10.1016/j.jacceco.2026.101865
Pages: 101865
Language: en
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