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Do Financial Analysts Perform a Monitoring Role in China? Evidence from Modified Audit Opinions
Chen, Jiandong; Ding, Rong; Hou, Wenxuan; Johan, Sofia - 2015
This paper examines the impact of analyst coverage on the financial reporting quality of firms as reflected by modified audit opinions (MAOs). Using a sample of Chinese listed firms between 2003 and 2009, we find that analyst coverage, which serves as an external governance mechanism, helps to...
Persistent link: https://www.econbiz.de/10014170669
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Property Rights, R&D Spillovers, and Corporate Accounting Transparency in China
Fan, Joseph P. H. - 2015
We explore how property rights protections across different regions in China affect the flow of proprietary information and managers' incentives to disclose details of financial and operating performance. Our focus on research and development spillovers as a proxy for information leakages to...
Persistent link: https://www.econbiz.de/10013036920
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Governance of the PRC Qingtongxia Aluminum Corporation
Liu, Jiexin; Feroz, Ehsan H.; Kim, Sungsoo - 2018
In this paper, we examine the governance of a Chinese state owned enterprise (SOE) and highlight the accounting environment in the People's Republic of China. We look at the cultural and operational aspect of the Qingtongxia Aluminum Smelter Corporation and try to shed light on the role of...
Persistent link: https://www.econbiz.de/10014047334
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Harmonisation of Government Audits in the People’s Republic of China
Chong, H Gin - 2021
The National Audit Office of the People's Republic of China issued thirty eight auditing standards and guidelines on 1 January 1997. This was the culmination of a variable historical development during which audit activity was either emphasized or downplayed altogether. With the open door policy...
Persistent link: https://www.econbiz.de/10013238782
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How Do Various Forms of Auditor Rotation Affect Audit Quality? Evidence from China
Firth, Michael - 2011
The Enron/Arthur Andersen scandal has raised concerns internationally about auditor independence, audit quality, and the need for regulatory action such as mandatory auditor rotation. China's unique institutional features provide us with a setting in which to compare comprehensively the various...
Persistent link: https://www.econbiz.de/10013123922
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Audit pricing in China and Pakistan : a comparative review of audit practices
Younas, Zahid Irshad; Velte, Patrick; Ashfaq, Khadija - In: Journal of accounting & management information systems … 13 (2014) 1, pp. 98-110
The purpose of this study is to investigate the firm-level factors effect on the audit pricing in China and Pakistan … of each country and run separate model. The results of separate models show that, in the case of Pakistan auditors mainly … their auditing firm in future. The study concludes that audit pricing in Pakistan is more rational in comparison to China. …
Persistent link: https://www.econbiz.de/10010395926
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Green Finance Policy, Financial Risk, and Audit Quality : Evidence from China
Tian, Yunlin; Pan, Xiaofei - 2022
Using the green finance policies (GFPs) in China as a shock to capital allocation, we find that the implementation of GFPs improves audit quality for green firms. Specifically, green firms are likely to receive favorable audit opinions, pay lower audit fees, and generate higher-quality financial...
Persistent link: https://www.econbiz.de/10014079584
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The impact of internal governance mechanisms on audit quality : a study of large listed companies in China
Shan, Yuan George - In: International journal of accounting, auditing and … 10 (2014) 1, pp. 68-90
Persistent link: https://www.econbiz.de/10010389705
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Property rights, R&D spillovers, and corporate accounting transparency in China
Fan, Joseph P.H.; Gillan, Stuart L.; Yu, Xin - In: Emerging Markets Review 15 (2013) C, pp. 34-56
We explore how property rights protections across different regions in China affect the flow of proprietary information and managers' incentives to disclose details of financial and operating performance. Our focus on research and development spillovers as a proxy for information leakages to...
Persistent link: https://www.econbiz.de/10010666215
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Changes in Lending Practices and Borrower Reporting Quality : Evidence from Chinese State Bank Privatizations
Chen, Deqiu - 2018
How do developments at lending institutions that alter the way they grant and monitor loans influence their borrowers' financial reporting quality (FRQ)? We examine this question by investigating the influence that privatizations of Chinese state banks (CSBs) had on the quality of their...
Persistent link: https://www.econbiz.de/10012936432