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Government ownership, audit firm size and audit pricing: Evidence from China
16 references·15 citing·39 second hop
Government ownership, audit firm size and audit pricing: Evidence from China (2012)Government ownership, audit firm size and…Detecting Earnings Management (2012)Detecting Earnings ManagementEffects of Audit Quality on Earnings Management and Cost of Equity Capital: Evidence from China* (2011)Effects of Audit Quality on E…Differences between Politically Connected and Nonconnected Firms: A Cross‐Country Analysis (2010)Differences between Political…State ownership, the institutional environment, and auditor choice: Evidence from China (2008)State ownership, the institut…Does the type of ownership control matter? Evidence from China’s listed companies (2008)Does the type of ownership co…Politically connected CEOs, corporate governance, and Post-IPO performance of China's newly partially privatized firms☆ (2007)Politically connected CEOs, c…Political relationships, global financing, and corporate transparency: Evidence from Indonesia☆ (2006)Political relationships, glob…Political Connections and Corporate Bailouts (2006)Political Connections and Cor…Audit Fees: A Meta‐analysis of the Effect of Supply and Demand Attributes* (2006)Audit Fees: A Meta‐analysis o…What Determines Corporate Transparency? (2004)What Determines Corporate Tra…Self-Selection of Auditors and Audit Pricing in Private Firms (2004)Self-Selection of Auditors an…The Effects of Firm-Wide and Office-Level Industry Expertise on Audit Pricing (2003)The Effects of Firm-Wide and …The impact of improved auditor independence on audit market concentration in China (1999)The impact of improved audito…Corporate Ownership Around the World (1999)Corporate Ownership Around th…Detecting Earnings Management. (1995)Detecting Earnings Management.The Pricing of Audit Services: Theory and Evidence (1980)The Pricing of Audit Services…What Does the Auditor Say? Auditors’ Disclosures of Critical Audit Matters and Audit Fees (2023)What Does the Auditor Say? Au…The Effect of Reporting Key Audit Matters on Audit Fees and Financial Reporting Quality: Evidence from Hong Kong (2023)The Effect of Reporting Key A…The effect of political connections on firms' auditor choice decisions and audit opinions: evidence from Egypt (2023)The effect of political conne…Oil price uncertainty and audit fees: Evidence from the energy industry (2023)Oil price uncertainty and aud…Corporate corruption and future audit fees: Evidence from a quasi-natural experiment (2023)Corporate corruption and futu…Once Bitten, Twice Shy: The Effect of Experiencing a Client with an Environmental Accident on Audit Effort (2021)Once Bitten, Twice Shy: The E…External Factors and the Pricing of Audit Services: A Systematic Review of the Archival Literature Using a PESTLE Analysis (2021)External Factors and the Pric…How do corporate political connections influence financial reporting? A synthesis of the literature (2020)How do corporate political co…State-controlled banks and income smoothing. Do politics matter? (2019)State-controlled banks and in…Internal control risk and audit fees: Evidence from China (2018)Internal control risk and aud…Regulatory restriction on executive compensation, corporate governance and firm performance (2017)Regulatory restriction on exe…Political Connections, Audit Opinions, and Auditor Choice: Evidence from the Ouster of Government Officers (2017)Political Connections, Audit …Business Group Affiliation, Board Quality and Audit Pricing Behavior: Evidence from Indian Companies (2016)Business Group Affiliation, B…The Effects of Audit Market Liberalisation and Auditor Type on Audit Opinions: The Iranian Experience (2015)The Effects of Audit Market L…Political connections, managerial incentives and auditor choice: evidence from China (2015)Political connections, manage…The effect of international institutional factors on properties of accounting earnings (2000)Financial accounting information and corporate governance (2001)Earnings management and investor protection: an international comparison (2003)Corporate Philanthropy and Corporate Financial Performance: The Roles of Stakeholder Response and Political Access (2011)Corporate Social Responsibility Reporting in China: Symbol or Substance? (2013)The role of board gender and foreign ownership in the CSR performance of Chinese listed firms (2016)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)Auditor size and audit quality (1981)A review of archival auditing research (2014)Toward a More General Theory of Regulation (1976)Large Shareholders and Corporate Control (1986)Higher market valuation of companies with a small board of directors (1996)Political connections, financing and firm performance: Evidence from Chinese private firms (2007)A Theory of Competition Among Pressure Groups for Political Influence (1983)The separation of ownership and control in East Asian Corporations (2000)Econometric Analysis of Cross Section and Panel Data (2001)Firm-Level Political Risk: Measurement and Effects* (2019)Corporate Immunity to the COVID-19 Pandemic (2020)Investor protection and corporate governance (2000)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Corporate Political Contributions and Stock Returns (2010)Political connections and the cost of equity capital (2012)Organizational Transparency (2014)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)A Survey of Corporate Governance (1997)Law and Finance (1998)Earnings Management During Import Relief Investigations (1991)Accounting earnings and cash flows as measures of firm performance (1994)Debt covenant violation and manipulation of accruals (1994)Institutions, Institutional Change and Economic Performance (1990)Institutions, Institutional Change and Economic Performance (1991)R2 around the world: New theory and new tests☆ (2005)What Works in Securities Laws? (2006)The financial reporting environment: Review of the recent literature (2010)Earnings Management through Real Activities Manipulation (2003)Performance matched discretionary accrual measures (2005)Can Big 4 versus Non-Big 4 Differences in Audit-Quality Proxies Be Attributed to Client Characteristics? (2010)Corporate governance, accounting and finance: A review (2010)Business Strategy, Financial Reporting Irregularities, and Audit Effort (2012)
this work references cited by second hop

References

  • 1999Corporate Ownership Around the World10,565 cited
  • 1995Detecting Earnings Management.6,532 cited
  • 2012Detecting Earnings Management3,821 cited
  • 1980The Pricing of Audit Services: Theory and Evidence2,841 cited
  • 2007Politically connected CEOs, corporate governance, and Post-IPO performance of China's newly partially privatized firms☆2,736 cited
  • 2006Political Connections and Corporate Bailouts2,576 cited
  • 2004What Determines Corporate Transparency?2,192 cited
  • 2006Audit Fees: A Meta‐analysis of the Effect of Supply and Demand Attributes*1,652 cited
  • 2008State ownership, the institutional environment, and auditor choice: Evidence from China1,153 cited
  • 2006Political relationships, global financing, and corporate transparency: Evidence from Indonesia☆856 cited
  • 2010Differences between Politically Connected and Nonconnected Firms: A Cross‐Country Analysis776 cited
  • 2003The Effects of Firm-Wide and Office-Level Industry Expertise on Audit Pricing699 cited
  • 1999The impact of improved auditor independence on audit market concentration in China664 cited
  • 2011Effects of Audit Quality on Earnings Management and Cost of Equity Capital: Evidence from China*645 cited
  • 2008

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Does the type of ownership control matter? Evidence from China’s listed companies
640 cited
  • 2004Self-Selection of Auditors and Audit Pricing in Private Firms584 cited
  • Cited by

    • 2020How do corporate political connections influence financial reporting? A synthesis of the literature92 cited
    • 2018Internal control risk and audit fees: Evidence from China74 cited
    • 2021External Factors and the Pricing of Audit Services: A Systematic Review of the Archival Literature Using a PESTLE Analysis51 cited
    • 2023Oil price uncertainty and audit fees: Evidence from the energy industry48 cited
    • 2017Political Connections, Audit Opinions, and Auditor Choice: Evidence from the Ouster of Government Officers43 cited
    • 2019State-controlled banks and income smoothing. Do politics matter?35 cited
    • 2016Business Group Affiliation, Board Quality and Audit Pricing Behavior: Evidence from Indian Companies35 cited
    • 2015The Effects of Audit Market Liberalisation and Auditor Type on Audit Opinions: The Iranian Experience34 cited
    • 2017Regulatory restriction on executive compensation, corporate governance and firm performance33 cited
    • 2015Political connections, managerial incentives and auditor choice: evidence from China32 cited
    • 2023The Effect of Reporting Key Audit Matters on Audit Fees and Financial Reporting Quality: Evidence from Hong Kong24 cited
    • 2023What Does the Auditor Say? Auditors’ Disclosures of Critical Audit Matters and Audit Fees24 cited
    • 2023The effect of political connections on firms' auditor choice decisions and audit opinions: evidence from Egypt21 cited
    • 2021Once Bitten, Twice Shy: The Effect of Experiencing a Client with an Environmental Accident on Audit Effort20 cited
    • 2023Corporate corruption and future audit fees: Evidence from a quasi-natural experiment16 cited