examine four accounting-based financial reporting quality proxies and, to reflect broader economics, we examine cost of debt …

current study examines the role of accounting and financial expertise (AFE) auditors for financial reporting quality (FRQ … research has shown that the audit committee's accounting and financial competence directors play a unique role. This study may …

is rare. China provides a unique setting in which to test the economic consequences of the forms of address used in audit …

in the pre-modern era before China's forced opening to the West in the mid-19th century, following the Opium Wars. In … economic activity but our focus here is on the accounting practices it reveals. TTS was a substantial ‘grocery …/merchant-banking' business in northern China and its surviving books span a period from the late 18th century to the middle of the 19th century …

obtained from interviews we have conducted in mainland China, in Hong Kong and in London—complementing published histories …—we explore the major stages in this achievement and how far the growing reputation of China's audit firms may now be expected to … give them a global ranking, in the context of the continuing rapid growth of China's economy and its stock markets, and the …

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 auditors face strong government sanctions but low litigation …