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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

Government auditing and corruption control : evidence from China's provincial panel data

Liu, Jin; Lin, Bin - In: China journal of accounting research : CJAR 5 (2012) 2, pp. 163-186

Since its foundation, China’s government auditing system has played a very important role in maintaining financial and … auditing actually helps to reduce corruption. Using China’s provincial panel data from 1999 to 2008, this paper empirically … examines the role of government auditing in China’s corruption control initiatives. Our findings indicate that the number of …

Persistent link: https://www.econbiz.de/10011825372

Address forms in Chinese audit opinions

Zhao, Ziye - In: China journal of accounting research : CJAR 7 (2014) 4, pp. 247-261

is rare. China provides a unique setting in which to test the economic consequences of the forms of address used in audit …

Persistent link: https://www.econbiz.de/10011844311

Auditor human capital and financial misstatement : evidence from China

Du, Xingqiang; Yin, Jingwei; Hou, Fei - In: China journal of accounting research : CJAR 11 (2018) 4, pp. 279-305

In this study, we examine whether education, as an important component of the human capital of auditors, is related to the occurrence of financial misstatement, and investigate the moderating effect of professional experience. Using a sample of 16,651 firm-year observations from the Chinese...

Persistent link: https://www.econbiz.de/10011932394

It’s not a Secret Anymore! – People's Republic of China Company and Audit Firm Collide

Rankin, Kathleen; El Mahdy, Ph.D., CFE, Dina; Rau, Stephen - 2023

’s responsibility in the U.S. versus China, describe the benefits of International Standards on Auditing (ISA), describe how culture may …

Persistent link: https://www.econbiz.de/10014357877

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

. Using a sample of firms listed on China's A-share market from 2007 to 2017, we test the association between goodwill …

Persistent link: https://www.econbiz.de/10012582454

Public Attention and Auditor Behavior : The Case of Hurun Rich List in China

Wu, Donghui - 2020

) in China, we test the hypothesis that auditor conservatism increases with client publicity. The evidence indicates …

Persistent link: https://www.econbiz.de/10012853351

Abnormally Long Audit Report Lag and Future Stock Price Crash Risk : Evidence from China

Habib, Ahsan - 2020

This paper examines the association between abnormally long audit report lag and future stock price crash. Audit report lag is defined as the period between a company's fiscal year end and the audit report date, and is informative about audit efficiency. Although a substantial body of literature...

Persistent link: https://www.econbiz.de/10012853546

The Effect of Key Audit Matters on Firms' Capital Cost : Evidence from Chinese Market

Zhou, Minghe - 2019

Cost of capital is one of the most essential concerns in corporate finance. Anecdotal evidences and academic researches imply recent disclosure of key audit matter (KAM) required by the new audit standard may have unexpected implications on companies' cost of capital. I utilize the policy...

Persistent link: https://www.econbiz.de/10012861077

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