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Auditor choice in reverse mergers : evidence from China

Xia, Yanchun; Wong, Sonia M. L.; Xin, Qingquan - In: The British accounting review 56 (2024) 2, pp. 1-20

Persistent link: https://www.econbiz.de/10015062262

The effect of China's weak institutional environment on the quality of Big 4 audits

Ke, Bin; Lennox, Clive; Xin, Qingquan - In: The accounting review : a publication of the American … 90 (2015) 4, pp. 1591-1619

Persistent link: https://www.econbiz.de/10011337663

Does industry audit risk similarity affect auditor expertise? : evidence from China

Liu, Yu; Liu, Julia Junxia; Xin, Qingquan - In: Asia-Pacific journal of accounting & economics : … 31 (2024) 3, pp. 339-359

Persistent link: https://www.econbiz.de/10014560710

China's audit market competition and the competitive strategies of the international Big 4 audit firms

Xin, Qingquan; Liu, Yu; Tang, Yiheng - In: China journal of accounting studies 11 (2023) 3, pp. 574-601

This study investigates the competitive strategies of the international Big 4 audit firms when faced with regional competition from the local Big 6 audit firms. We find that for the Big 4, competition reduces their audit fee premiums and forces them to recruit high-risk clients, while does not...

Persistent link: https://www.econbiz.de/10014494126

A continuous relation between audit firm size and audit opinions : evidence from China

Li, Chuntao; Song, Frank M.; Wong, Sonia M. L. - In: International journal of auditing : IJA 12 (2008) 2, pp. 111-127

Persistent link: https://www.econbiz.de/10003744136