Seek and hide: Retention of lenient auditors in the anti-corruption campaign in China
Australian Journal of Management
Published online on March 28, 2026
Abstract
Australian Journal of Management, Ahead of Print.
This study investigates auditor retention behavior among state-owned enterprises (SOEs) in the context of the anti-corruption campaign launched in China in 2012. We find that SOEs with lenient auditors are less likely to switch from their incumbent ...
This study investigates auditor retention behavior among state-owned enterprises (SOEs) in the context of the anti-corruption campaign launched in China in 2012. We find that SOEs with lenient auditors are less likely to switch from their incumbent ...