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Indirect State Ownership and Corporate Performance of China’s Privatized Companies
Vong, Anna; Trigueiros, Duarte - 2023
This study examines the relation between state ownership and the performance of Chinese listed companies during the period 2002-2004. Results confirm that higher levels of direct state ownership have a negative, significant impact on market performance (Tobin’s Q) but not on operating...
Persistent link: https://www.econbiz.de/10014349821
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Public Sector Status and Privatization Process
Radygin, Alexander - 2012
This paper deals with the issues of public sector status and privatization process in Russia. The authors focus on the … share of the public sector in the Russian economy, privatization policy and new legislation on privatization. They also …
Persistent link: https://www.econbiz.de/10013103430
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Audits of Private Firms
Langli, John Christian - 2014
In this chapter we highlight the differences between audits of private and public companies and review and synthesize the available empirical evidence, which is sparse in comparison to what is available for public companies. The evidence is fragmented and more research is needed in order to...
Persistent link: https://www.econbiz.de/10013054217
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Do Systemic Externalities Render the Public-Private Dichotomy Irrelevant? The Case of US Private Fund Regulation
Nabilou, Hossein - 2013
the concept of public and private domains in constitutional law and economics, the private fund regulation will be … regulation may be justified. This paper further studies the two-pronged approach to addressing risk spillovers in the Dodd …-Frank act in light of the public-private dichotomy. First, the recent extension of government regulation to directly regulate …
Persistent link: https://www.econbiz.de/10013075089
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Votes Against Auditor Ratification and Audit Pricing – Evidence from a Mandatory and Binding Ratification Setting
Baumann, Matthias - 2019
This paper empirically examines the impact of shareholder ratification of auditors (SRA) voting results on audit fees in a mandatory and binding ratification setting (i.e., Germany). Motivation for our study comes from the widespread implementation of SRA in Europe. Furthermore, it addresses...
Persistent link: https://www.econbiz.de/10012901002
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Audit Within the Corporate Governance Paradigm : A Cornerstone Built on Shifting Sand?
Fairchild, Richard J. - 2018
This paper is a case study-based investigation of aspects of the current paradigmatic approach to ‘good' corporate governance with its focus on the interlinked roles of internal control and risk management procedures, internal audit and external audit, overseen and co-ordinated by a formal...
Persistent link: https://www.econbiz.de/10012906639
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Codetermination on the Audit Committee : An Analysis of Potential Effects on Audit Quality
Hillebrandt, Svenja - 2020
This paper empirically investigates the association between codetermination on the audit committee (AC) and audit quality. Using a sample of 655 firm-year observations related to German CDAX companies, our results indicate that the presence of employee representatives on the AC is negatively...
Persistent link: https://www.econbiz.de/10012845658
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Changing the Audit Committee Chair : An Analysis of Potential Effects on Audit Quality and Audit Fees
Hillebrandt, Svenja; Ratzinger-Sakel, Nicole V.S - 2021
This paper examines the association between changes of the audit committee (AC) chair on audit quality and audit fees. We find that changes of the AC chair are negatively associated with audit quality. This finding indicates that firm-specific knowledge and task-related experience have an impact...
Persistent link: https://www.econbiz.de/10014361773
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Is Audit Behavior Contagious? Teamwork Experience and Audit Quality by Individual Auditors
Su, Lixin (Nancy) - 2019
Using a comprehensive sample of audits for public companies in China, we demonstrate whether and how bad audit behavior spreads among individual auditors (i.e., CPAs). CPAs are deemed to be “diseased” during the period when their audits fail, and are subsequently sanctioned by the...
Persistent link: https://www.econbiz.de/10012903068
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Disciplining Role of Auditor Tenure and Mandatory Auditor Rotation
Dordzhieva, Aysa - 2018
This study addresses the international debate over whether the rotation of audit firms should be mandatory. Mandatory rotation rules have been adopted by the European Union, but have not been established in the United States. Proponents of the policy believe that a long tenure auditor-client...
Persistent link: https://www.econbiz.de/10012919251