Capitalizing on a unique setting in China where auditors disclose their prosocial activities, we examine the role that auditor social responsibility (ASR) plays in shaping their performance. In one direction, the behavior consistency theory implies that individual auditors exhibiting more social...

Capitalizing on a unique setting in China where auditors disclose their prosocial activities, we examine the role that auditor social responsibility plays in shaping their performance. In one direction, behavior consistency theory implies that individual auditors exhibiting more social...

We extend prior research by exploring the importance of social ties among auditors' clients to audit quality. On one hand, social ties foster communication among clients concerning how to deal with an auditor, helping clients negotiate against proposed audit adjustments. On the other hand,...

Capitalizing on a quasi-natural experiment in China where some firms become investible to the global market across different times (i.e., pilot firms), we explore the role that stock market liberalization plays in shaping firms' financial reporting practices. In one direction, market...

Using proprietary data obtained from a local tax office in China, we examine the determinants of corporate tax audits and the consequences of those audits. We find that the tax authority is more likely to select a firm for an audit when the firm has a lower effective tax rate, a higher book-tax...

Exploiting a quasi-natural experiment in China in which some firms become investible to the global market across different periods (i.e., pilot firms), we evaluate the role that stock market liberalization plays in shaping local firms’ incentives to invest in corporate social responsibility...

We examine the role that individual auditors' social capital plays in their audit quality, client acquisition activities, and career advancement. Our analysis focuses on social capital stemming from educational ties, as measured by the size of an auditor's university alumni network among those...