Du, Xingqiang
Shentu, Lirong
Xie, Yuhui
Funding for this research was provided by:
Fundamental Research Funds for the Central Universities (20720201018)
Social Science Foundation of the Fujian Province (FJ2021C025)
National Natural Science Foundation of China (72302197)
National Social Science Fund of China (20&ZD111, 22VRC130)
Article History
Received: 16 April 2024
Accepted: 6 December 2024
First Online: 4 January 2025
Declarations
:
: All the authors declare that they have no conflict of interest. This paper uses the publicly available CPA license-revocation data issued by the China Institute of Certified Public Accountants to identify the deceased CPAs and their affiliated accounting offices.
: This article does not contain any studies with human participants or animals performed by any of the authors.