This study examines the relation between the scale and scope of an individual auditor's client portfolio and audit pricing to better understand how auditors of heterogeneous characteristics are differentiated in the audit market. Using a sample from the Chinese market for the period 2001-2010,...

We seek evidence of a link between accruals-based earnings quality (EQ) and cost of capital by examining two classes of shares traded in China's segregated markets during 1995-2000. The A- and B-shares introduced respectively for domestic and foreign investors carry identical cash flow rights,...