Using a large sample of audit client firms, this paper investigates whether and how the geographic proximity between auditor and client affects audit quality proxied by accrual-based earnings quality. We define an auditor as a local auditor if the auditor's practicing office is located in the...

This paper investigates the effects of largest-shareholder ownership concentration, foreign ownership, and audit quality on the amount of firm-specific information incorporated into share prices, as measured by stock price synchronicity, of Chinese-listed firms over the 1996-2003 period. We show...

This paper investigates the effects of ownership concentration, foreign ownership and audit quality on the amount of firm-specific information incorporated into share prices (as measured by stock price synchronicity). With a large sample of firms listed on the emerging Chinese market over the...

This paper shows that politically connected non-Big 4/5 auditors are associated with lower levels of audit quality (proxied by the level of abnormal non-core earnings and the proportion of modified audit opinions) than firms with no political connections. We also show that more economically...

Using a large sample of audit client firms over the 2002-2005 period, this paper investigates whether and how the locality of auditor or the geographic proximity between auditors and clients affects audit quality and audit pricing. We use two measures of abnormal accruals to draw inferences...