Are auditors more conservative in their year of fate? evidence from zodiac-year beliefs in China

Journal of International Accounting Auditing and Taxation 2026

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Authors: Weihua Zhang, Xi Yang, Caiyue Ouyang, Xin Wang, Wenxia Ge
DOI: 10.1016/j.intaccaudtax.2026.100758
Cited by: 0
References: 85

Fields of Study & Subjects

Auditing Earnings Management Governance Corporate Governance and Financial Management Financial Markets and Investment Strategies

Publication details

Journal / source
Journal of International Accounting Auditing and Taxation
Volume
60
Pages
100758–100758
Publication date
10 February 2026
Language
EN