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

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