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The Impact of Government Ownership and Institutions on the Reporting Behavior of Local Auditors in China
16 references·7 citing·43 second hopsampled
The Impact of Government Ownership and Institutions on the Reporting Behavior of Local Auditors in China (2010)The Impact of Government Ownership and In…State ownership, the institutional environment, and auditor choice: Evidence from China (2008)State ownership, the institut…Auditors' Governance Functions and Legal Environments: An International Investigation* (2007)Auditors' Governance Function…A Political–economic Analysis of Auditor Reporting and Auditor Switches (2006)A Political–economic Analysis…Earnings Management and Capital Resource Allocation: Evidence from China's Accounting-Based Regulation of Rights Issues (2004)Earnings Management and Capit…Discussion of What Determines Corporate Transparency? (2004)Discussion of What Determines…The role of accounting and auditing in corporate governance and the development of financial markets around the world (2003)The role of accounting and au…Incentives versus standards: properties of accounting income in four East Asian countries (2003)Incentives versus standards: …Earnings management and investor protection: an international comparison (2003)Earnings management and inves…The impact of national influence on accounting estimates (2001)The impact of national influe…Profitability Regulation, Earnings Management, and Modified Audit Opinions: Evidence from China (2001)Profitability Regulation, Ear…The effect of international institutional factors on properties of accounting earnings (2000)The effect of international i…Financial Packaging of IPO Firms in China (2000)Financial Packaging of IPO Fi…The impact of improved auditor independence on audit market concentration in China (1999)The impact of improved audito…Public Versus Private Ownership of Firms: Evidence from Rural China (1998)Public Versus Private Ownersh…Collusion in Auditing (1991)Collusion in AuditingAuditor size and audit quality (1981)Auditor size and audit qualityDo government-experienced auditors reduce audit quality? (2019)Do government-experienced aud…Convergence to IFRS, accounting quality, and the role of regional institutions: evidence from China (2019)Convergence to IFRS, accounti…Auditors' Reporting Conservatism after Regulatory Sanctions: Evidence from China (2014)Auditors' Reporting Conservat…Corporate governance and firm value: Evidence from Chinese state-controlled listed firms (2013)Corporate governance and firm…Accounting innovations: A contingent view on italian local governments (2010)Accounting innovations: A con…Governmental financial information reforms and changes in the political system: The Argentina, Chile and Paraguay experience (2009)Governmental financial inform…Accrual accounting reforms in belgian local governments: a comparative examination (2003)Accrual accounting reforms in…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)A Survey of Corporate Governance (1997)Law and Finance (1998)Culture and auditor choice: A test of the secrecy hypothesis (2008)Auditor choice in privatized firms: Empirical evidence on the role of state and foreign owners (2009)The Effect of IFRS Adoption and Investor Protection on Earnings Quality Around the World (2012)The Nature of the Firm (1937)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)The Pricing of Audit Services: Theory and Evidence (1980)Agency Problems and Residual Claims (1983)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Financial accounting information and corporate governance (2001)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)An Empirical Evaluation of Accounting Income Numbers (1968)Job Market Signaling (1973)Positive Accounting Theory (1985)A review of tax research (2010)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Risk, Return, and Equilibrium: Empirical Tests (1973)Legal Determinants of External Finance (1997)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The Effect of Audit Quality on Earnings Management* (1998)Corporate performance and CEO compensation in China (2005)Effects of Audit Quality on Earnings Management and Cost of Equity Capital: Evidence from China* (2011)Political Incentives to Suppress Negative Information: Evidence from Chinese Listed Firms (2014)Corporate Ownership Around the World (1999)The economic implications of corporate financial reporting (2005)International Accounting Standards and Accounting Quality (2008)Earnings management and the underperformance of seasoned equity offerings11We thank Brad Barber (the referee), Randy Beatty, Vic Bernard, K.C. Chan, Kent Daniel, M. DeFond, Laura Field, David Heike, Chuan Yang Hwang, Jonathan Karpoff, S.P. Kothari, Charles Lee, Wayne Mikkelson (the editor), Tim Opler, Krishna Palepu, K. Ramesh, Jay Ritter, Terry Shevlin, Doug Skinner, Sheridan Titman, Ross Watts, Jerry Zimmerman, and seminar participants at the University of California Finance and Accounting Conference (Davis, March 1995), the NBER Corporate Finance Conference (Boston, August 1995), the Center for Research in Security Prices Seminar (Chicago, October 1995), the American Finance Association Conference (San Francisco, 1996), the American Accounting Association Conference (Chicago, August 1996), the University of Michigan, and the University of Rochester for helpful comments and discussions. (1998)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)The Mispricing of Abnormal Accruals (2001)Client Importance, Institutional Improvements, and Audit Quality in China: An Office and Individual Auditor Level Analysis (2009)Politicians and the IPO decision: The impact of impending political promotions on IPO activity in China (2013)Fundamental Information Analysis (1993)The Operating Performance of Firms Conducting Seasoned Equity Offerings (1997)Earnings Management and the Long‐Run Market Performance of Initial Public Offerings (1998)Politically connected CEOs, corporate governance, and Post-IPO performance of China's newly partially privatized firms☆ (2007)State-owned enterprises in China: A review of 40 years of research and practice (2020)The Role of the Board of Directors in Disseminating Relevant Information on Greenhouse Gases (2010)Determinants of Traditional Sustainability Reporting Versus Integrated Reporting. An Institutionalist Approach (2011)Escaping the iron cage: Liabilities of origin and CSR reporting of emerging market multinational enterprises (2016)
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References

  • 1981Auditor size and audit quality5,862 cited
  • 2003Earnings management and investor protection: an international comparison5,395 cited
  • 2000The effect of international institutional factors on properties of accounting earnings3,198 cited
  • 2003Incentives versus standards: properties of accounting income in four East Asian countries2,078 cited
  • 2008State ownership, the institutional environment, and auditor choice: Evidence from China1,153 cited
  • 1999The impact of improved auditor independence on audit market concentration in China664 cited
  • 2000Financial Packaging of IPO Firms in China584 cited
  • 2004Earnings Management and Capital Resource Allocation: Evidence from China's Accounting-Based Regulation of Rights Issues576 cited
  • 2007Auditors' Governance Functions and Legal Environments: An International Investigation*489 cited
  • 2003The role of accounting and auditing in corporate governance and the development of financial markets around the world313 cited
  • 2006A Political–economic Analysis of Auditor Reporting and Auditor Switches286 cited
  • 2001Profitability Regulation, Earnings Management, and Modified Audit Opinions: Evidence from China259 cited
  • 1998Public Versus Private Ownership of Firms: Evidence from Rural China203 cited
  • 2001The impact of national influence on accounting estimates

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117 cited
  • 1991Collusion in Auditing112 cited
  • 2004Discussion of What Determines Corporate Transparency?79 cited
  • Cited by

    • 2014Auditors' Reporting Conservatism after Regulatory Sanctions: Evidence from China37 cited
    • 2013Corporate governance and firm value: Evidence from Chinese state-controlled listed firms36 cited
    • 2009Governmental financial information reforms and changes in the political system: The Argentina, Chile and Paraguay experience35 cited
    • 2019Convergence to IFRS, accounting quality, and the role of regional institutions: evidence from China31 cited
    • 2010Accounting innovations: A contingent view on italian local governments24 cited
    • 2003Accrual accounting reforms in belgian local governments: a comparative examination21 cited
    • 2019Do government-experienced auditors reduce audit quality?19 cited