Audit Quality for US-listed Chinese Companies

被引：7

作者：

Dang, Chien Minh ^{[1
]}

Fargher, Neil ^{[1
]}

Lee, Gladys ^{[2
]}

机构：

[1] Australian Natl Univ, Coll Business & Econ, Canberra, ACT, Australia

[2] Univ Melbourne, Fac Business & Econ, Melbourne, Vic, Australia

来源：

INTERNATIONAL JOURNAL OF AUDITING | 2017年 / 21卷 / 02期

关键词：

Audit quality; geographic proximity; Chinese firms; BIG; 4; INDUSTRY SPECIALIZATION; DISCRETIONARY-ACCRUALS; EARNINGS MANAGEMENT; NONAUDIT SERVICES; OFFICE SIZE; RESTATEMENTS; CLIENT; MODELS; TENURE;

D O I：

10.1111/ijau.12085

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

PCAOB Staff Audit Practice Alert No. 6 raised concerns regarding the quality of audit reports on financial statements filed by issuers with substantially all of their operations outside of the US. An area of specific concern is the audit of companies with operations predominantly based in mainland China. Using a sample of Chinese companies listed in the US, we examine whether measures of audit quality are affected by the location of the auditor. We find some evidence of higher levels of discretionary accruals when a US-listed Chinese firm is audited by a small US auditor.

引用

页码：150 / 163

页数：14

共 50 条

[1] Quantitative Analysis for Chinese and US-listed Pharmaceutical Companies by the LightGBM Algorithm
Zheng, Wenwen
Li, Junjun
Wang, Yu
Ye, Zhuyifan
Zhong, Hao
Kot, Hung Wan
Ouyang, Defang
Chan, Ging
CURRENT COMPUTER-AIDED DRUG DESIGN, 2023, 19 (06) : 405 - 415
[2] Local Institutions, Audit Quality, and Corporate Scandals of US-Listed Foreign Firms
Chen, Lei
JOURNAL OF BUSINESS ETHICS, 2016, 133 (02) : 351 - 373
[3] Local Institutions, Audit Quality, and Corporate Scandals of US-Listed Foreign Firms
Lei Chen
Journal of Business Ethics, 2016, 133 : 351 - 373
[4] Going private transactions by US-Listed Chinese companies: What drives the premiums paid?
Chen, Yea-Mow
Huang, Ying Sophie
Wang, David K.
Wu, Chun-Chou
INTERNATIONAL REVIEW OF ECONOMICS & FINANCE, 2014, 32 : 79 - 91
[5] Price Discovery for Segmented US-Listed Chinese Stocks: Location or Market Quality?
Chen, K. C.
Li, Guangzhong
Wu, Lifan
JOURNAL OF BUSINESS FINANCE & ACCOUNTING, 2010, 37 (1-2) : 242 - 269
[6] Cultural Entrepreneurship in Corporate Governance Practice Diffusion: Framing of "Independent Directors" by US-Listed Chinese Companies
Park, Sun Hyun
Zhang, Yanlong
ORGANIZATION SCIENCE, 2020, 31 (06) : 1359 - 1384
[7] Stay or leave? US-listed Chinese companies under financial decoupling push and the reshaping of global financial networks
Pan, Fenghua
Fang, Cheng
Guo, Yulan
POLITICAL GEOGRAPHY, 2024, 115
[8] The Empirical Research of Abnormal Audit Fee and Audit Quality Based on Chinese Manufacturing Listed Companies
Zhang Yaotian
PROCEEDINGS OF INTERNATIONAL SYMPOSIUM - MANAGEMENT, INNOVATION & DEVELOPMENT (MID2014), 2014, : 667 - 672
[9] The effect of institutional ownership on firm performance: the case of US-listed shipping companies
Tsouknidis, Dimitris A.
MARITIME POLICY & MANAGEMENT, 2019, 46 (05) : 509 - 528
[10] US-Listed Foreign Companies' Choice of a US-Based versus Home Country-Based Big N Principal Auditor and the Effect on Audit Fees and Earnings Quality
Asthana, Sharad C.
Raman, K. K.
Xu, Hongkang
ACCOUNTING HORIZONS, 2015, 29 (03) : 631 - 666

← 1 2 3 4 5 →