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Yan-Ran Yu

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Review Open access Sep 2026

Study of the Impact of the Short-Selling Mechanism on Audit Fees

In recent years, the short-selling mechanism has had an important influence on corporate financing, corporate governance, and audit behavior. Utilizing the 2010 launch of China's margin trading and short-selling pilot as a quasi-natural experiment, a staggered difference-in-differences (DID) framework was utilized to i...

Yan-Ran Yu · 0 citations

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