TY - Front. Bus. Res. China A1 - Rongli Yuan, Liming Chen, Wen Wen T1 - Voluntary Disclosure of Auditors’ Report on Internal Control: Firm Characteristics and Economic Consequences Y1 - 2013-12-05 JF - Frontiers of Business Research in China JO - Front. Bus. Res. China SP - 505 EP - 534 VL - 7 IS - 4 UR - https://journal.hep.com.cn/fbr N1 - 10.3868/s070-002-013-0022-1 ER -