Habib, Ahsan; Jiang, Haiyan; Zhou, Donghua - In: Asian Review of Accounting 22 (2014) April, pp. 20-34
Purpose – The purpose of this paper is to investigate the effect of audit quality on the market pricing of earnings and earnings components in China. Design/methodology/approach –The paper measures audit quality using three tiers of audit firm designation, namely International Big 4 audit...