Similar Search Results

Accounting Fraud, Auditing and the Role of Government Sanctions in China

Lisic, Ling Lei - 2015

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 … statement fraud. This effect is stronger for regulated industries, consistent with heavier government monitoring in such …

Persistent link: https://www.econbiz.de/10013034106

Unconditional conservatism under the Chinese version of IFRS

Barhamzaid, Zuhair A. A. - In: China Journal of Accounting Research 12 (2019) 4, pp. 395-409

This study explores the level of unconditional conservatism (UNCC) in accounting after China's convergence with International Financial Reporting Standards (IFRS). Using the intercept of the Basu (1997) model, an overall reduction is found in UNCC under the Chinese version of IFRS. This study is...

Persistent link: https://www.econbiz.de/10012621033

Auditors’ Organizational Form, Legal Liability and Reporting Conservatism : Evidence from China

Firth, Michael - 2011

This study uses a unique institutional setting in China to investigate empirically the association between the organizational form of CPA firms (unlimited liability versus limited liability) and the reporting conservatism of auditors. Based on a sample of 5,007 audits of Chinese listed companies...

Persistent link: https://www.econbiz.de/10013130707

Do Regulations Limiting Management Influence Over Auditors Improve Audit Quality? Evidence from China

Chi, Wuchun - 2013

We use data from China to examine whether regulations that limit management influence over auditors improve audit quality. China's State-owned Assets Supervision and Administration Commission of the State Council (SASAC) issued two rules in 2004 aimed at improving audit quality for state-owned...

Persistent link: https://www.econbiz.de/10013089427

Auditor Choice and Its Implications for Group-Affiliated Firms

Fang, Junxiong - 2015

We examine which of two opposing financial reporting incentives that group-affiliated firms experience shapes their accounting transparency evident in auditor choice. In one direction, complex group structure and intra-group transactions enable controlling shareholders to pursue diversionary...

Persistent link: https://www.econbiz.de/10013015087

Certification of Audit Committee Effectiveness : Evidence from a One-Time Regulatory Event in China

Chang, Hsihui - 2017

The China Securities Regulatory Commission (CSRC) launched the Campaign for Strengthening Corporate Governance of Public Companies in 2007. As part of this pilot program, public firms were required to report to CSRC whether their boards had established audit committees and whether these audit...

Persistent link: https://www.econbiz.de/10012962975

Political Connections, Related Party Transactions, and Auditor Choice : Evidence from Indonesia

Habib, Ahsan - 2017

This paper investigates how political connections in concert with related party transactions (RPTs) determine auditor choice in Indonesia. Our study is motivated by conflicting findings in the literature on whether politically connected firms appoint reputable auditors (Big 4 auditors). On one...

Persistent link: https://www.econbiz.de/10012963866

Aggregate Quasi Rents and Auditor Independence : Evidence from Audit Firm Mergers in China

Chan, K. Hung - 2015

Using a sample of audit firm mergers in China's audit market, this paper provides evidence on the way auditor independence can be improved following audit firm mergers as a result of a change in the aggregate quasi rents that are exposed to risk (i.e., the quasi rents at stake). This setting...

Persistent link: https://www.econbiz.de/10013038269

Institutional Influence, Transition Management, and the Demand for Carbon Auditing : The Chinese Experience

Tang, Qingliang - 2017

The primary objective of this study is to investigate factors associated with the increase in demand for carbon auditing in China. Based on an analysis of publically available carbon-related information and data, this paper documents the large scale of carbon auditing occurring in the public...

Persistent link: https://www.econbiz.de/10012964685

Does Availability of Audit Partners Affect Audit Quality? China Evidence

Lo, Agnes W. Y. - 2020

In this study, we examine whether Chinese CPA firms with more partners available to perform audit engagements deliver higher quality services. Based on a sample of 2,990 company-year observations over the period 2002–2015, we find that CPA firms with smaller staff-partner ratios are associated...

Persistent link: https://www.econbiz.de/10012839619

1
2
3
4
5
6
7
8
9
10
Next
Last