Article2022

Hometown sentiment: CEO hometown identity and company audit fees

19 citations0/0 files storedManagerial Auditing Journal

No readable copy stored yet — this record is metadata only.

No open-access location is known for this record yet.

Literature note Cite in a project Citation map

Auditing, Earnings Management, Governance Corporate Finance and Governance Corporate Governance and Financial Management

Abstract

Purpose The purpose of this study is to examine the impact of chief executive officer (CEO) hometown identity on company audit fees in the Chinese setting. Design/methodology/approach This study uses data from Chinese public companies in the Shanghai Stock Exchange and the Shenzhen Stock Exchange for the period 2008–2019. This study investigates the impact path of CEO hometown identity on company audit fees and further examines the moderating role of internal and external governance level. Findings This study finds that CEO hometown identity is significantly and negatively related to company audit fees. In addition, CEO hometown identity can reduce audit fees by alleviating agency risk and litigation risk. Moreover, the negative effect of CEO hometown identity on audit fees is more pronounced in companies with a higher percentage of institutional investors shareholding and more analysts tracking quantity. Practical implications This study may provide new references for executives’ selection, auditors’ optimization decisions and regulators’ information disclosure system. Originality/value This study contributes to the literature by exploring the effect of CEO hometown identity on audit fees in the context of China.

Paper brief

Loading…

Cite this work

Citation unavailable for this work.

BibTeX RIS CSL-JSON

No public copy is stored for this record, so only the metadata is cited.

Citations in this library

Citation map →

Stored only when both papers are in the corpus — 19 citations exist upstream.

References

1985The Structure of Corporate Ownership: Causes and Consequences 2009Defining place attachment: A tripartite organizing framework 1980The Pricing of Audit Services: Theory and Evidence 2000Agency Costs and Ownership Structure 2001Information Asymmetry, Corporate Disclosure and the Capital Markets: A Review of the Empirical Disclosure Literature 2010Who Blows the Whistle on Corporate Fraud?2008State ownership, the institutional environment, and auditor choice: Evidence from China 2004Narcissism, confidence, and risk attitude

Explore the map →

Papers that cite the same references — the relational fallback while embeddings are still backfilling.

Imported from OpenAlex (CC0) — nothing here is generated.