Borrowed from the relevant research on the impact of name uniqueness on one's personality, our study extends the research perspective to its impact on external auditors. Using the data of Chinese listed firms in 2009-2019, we find a significantly positive relationship between CEOs' name...

We use the unique economic, legal, and political landscape of China to examine the impact of auditors on the incidence and consequences of accounting fraud. In particular, we examine whether large audit firms reduce the incidence of financial statement fraud in China, an emerging market in which...

We use the unique economic, legal, and political landscape of China to examine the impact of auditors on the incidence of accounting fraud. In particular, we examine whether large audit firms reduce the incidence of financial statement fraud in China, an emerging market in which auditors face...