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Government Ownership, Accounting-Based Regulations, and the Pursuit of Favorable Audit Opinions: Evidence from China

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References

1983Agency Problems, Auditing, and the Theory of the Firm: Some Evidence1,288 cited
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1999The impact of improved auditor independence on audit market concentration in China664 cited
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2000Do companies successfully engage in opinion-shopping? Evidence from the UK424 cited
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2008Government assisted earnings management in China302 cited
2006A Political–economic Analysis of Auditor Reporting and Auditor Switches286 cited
2005Is China’s securities regulatory agency a toothless tiger? Evidence from enforcement actions

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279 cited

2001Profitability Regulation, Earnings Management, and Modified Audit Opinions: Evidence from China259 cited

1982Qualified Audit Opinions and Auditor Switching.259 cited

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2017Political Connections, Audit Opinions, and Auditor Choice: Evidence from the Ouster of Government Officers43 cited
2013Earnings management and the role of the audit committee: an investigation of the influence of cross-listing and government officials on the audit committee36 cited
2016Determinants of going concern opinions and audit fees for development stage enterprises34 cited
2020Mandatory audit firm rotation: a critical composition of practitioner views from an emerging economy30 cited
2015Auditors’ Role in China26 cited
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2019Does Availability of Audit Partners Affect Audit Quality? Evidence From China24 cited
2019How do talented managers view dividend policy? Further evidence from Chinese equity market24 cited
2021Audit quality implications of regulatory change in South Africa20 cited
2017Audit prices and Big 4 fee premiums: further evidence from Thailand20 cited
2018Tax avoidance in government-owned firms: Evidence from Italy15 cited
2020The relationship between audit components and audit market adaptability15 cited
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