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Are state ownership and auditors' locality determinants of asset write-downs? Evidence from China
Wong, Pauline W. Y. - In: China Journal of Accounting Research 11 (2018) 4, pp. 385-405
Persistent link: https://www.econbiz.de/10012621013
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Firm life cycle and earnings management : the moderating role of state ownership
Nguyen Vinh Khuong; Le Huu Tuan Anh; Nguyen Thi Hong Van - In: Cogent economics & finance 10 (2022) 1, pp. 1-28
The study examined the relationship between firm life cycle (FLC) and earnings management (EM) in the Vietnamese context with the moderating role of state ownership (SOE). We used the sample of 622 Vietnamese listed companies over the period 2010-2019. To eliminate autocorrelation and...
Persistent link: https://www.econbiz.de/10013435745
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The moderating effect of political connection on the relationship between non-audit services and accounting quality : evidence from an emerging market
Zarefar, Arumega; Nurul Azlin Azmi; Wan Adibah Wan Ismail; … - In: Cogent economics & finance 11 (2023) 1, pp. 1-24
This study investigates whether the provision of non-audit services (NAS) is associated with accounting quality and whether political connection moderates the relationship between the NAS and accounting quality. The sample includes 2,245 firm-year observations from Malaysia during the period...
Persistent link: https://www.econbiz.de/10014500638
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State Ownership and Earnings Management : Evidence from the Split Share Structure Reform in China
Kim, Ja Ryong - 2018
reform, the split share structure reform in China, this paper examines the effect of state ownership through privatization … state ownership in China, where the capital market is considered less developed …
Persistent link: https://www.econbiz.de/10012906780
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External Audit Quality and Ownership Structure : Interaction and Impact on Earnings Management of Industrial and Commercial Tunisian Sectors
Kouaib, Amel - 2014
This article emphasizes the significance of researching the cross effect of using jointly external audit quality and ownership structure over managerial discretion in a largely unexplored, non-Western and emerging context. The analysis is based on a sample of 61 Tunisian firms listed and...
Persistent link: https://www.econbiz.de/10013043097
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External audit quality and ownership structure : interaction and impact on earnings management of industrial and commercial Tunisian sectors
Kouaib, Amel; Jarboui, Anis - In: Journal of economics, finance & administrative science 19 (2014) 37, pp. 78-89
This article emphasizes the significance of researching the cross effect of using jointly external audit quality and ownership structure over managerial discretion in a largely unexplored, non-Western and emerging context. The analysis is based on a sample of 61 Tunisian firms listed and...
Persistent link: https://www.econbiz.de/10011872966
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State Ownership, Political Influence and Audit Reporting : Evidence from Key Audit Matters
Florou, Annita; Wu, Xiaoxi; Shuai, Yuan; Zhang, Vincent … - 2022
We examine whether political forces in Chinese State-Owned Enterprises (SOEs) influence audit reporting, and in particular the disclosure of Key Audit Matters (KAMs). We test two competing predictions that offer alternative explanations for the relation between SOEs and KAMs disclosures. Using a...
Persistent link: https://www.econbiz.de/10013404871
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Do goodwill impairments affect audit opinions? : evidence from China
He, Ziye; Chen, Dong; Tang, Jianxin - In: China journal of accounting research : CJAR 14 (2021) 2, pp. 151-182
There has been a steady growth of goodwill impairments in the Chinese stock market since the adoption of the impairment … approach in accounting. The influence of goodwill impairments on a firm's financial position and profitability give reason to … information risks of goodwill impairments and express their concerns about financial reporting quality in their audit opinions …
Persistent link: https://www.econbiz.de/10012582454
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Abnormal audit fees and audit opinion : further evidence from China's capital market
Xie, Zanchun; Cai, Chun; Ye, Jianming - In: China journal of accounting research : CJAR 3 (2010), pp. 51-70
The existing literature on audit opinion shopping provides inconsistent evidence on whether such shopping has any association with abnormal audit fees. In this paper, we hypothesize that firms engage in audit opinion shopping and pay an abnormal audit fee only when their degree of accounting...
Persistent link: https://www.econbiz.de/10011823462
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Effects of Audit Quality on Earnings Management and Cost of Equity Capital : Evidence from China
Chen, Hanwen; Chen, Jeff Zeyun; Lobo, Gerald J.; Wang, … - 2011
indicate that (1) while high-quality auditors play a governance role in China, that role is limited to a subset of firms, and …
Persistent link: https://www.econbiz.de/10014219620