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Hong Kong auditing : economic theory and practice

Gul, Ferdinand A. - 2007 - 2nd ed.

Persistent link: https://www.econbiz.de/10014417052

Hong Kong auditing : economic theory and practice

Gul, Ferdinand A.; Fung, Simon Y. K. - 2014 - 3. ed.

Persistent link: https://www.econbiz.de/10010464249

Auditors’ role in China : the joint effects of Guanxi and regulatory sanctions on earnings management

Du, Ning; Ronen, Joshua; Ye, Jianfang - In: Journal of accounting, auditing & finance 30 (2015) 4, pp. 461-483

Persistent link: https://www.econbiz.de/10011382650

A cross-cultural study of guanxi and auditor independence in two economies : evidence from China and the United States

Law, Philip - In: Applied economics 49 (2017) 6, pp. 547-572

Persistent link: https://www.econbiz.de/10011810804

Dysfunctional auditing behaviour : empirical evidence on auditors' behaviour in Macau

Yuen, Desmond C. Y.; Law, Philip K. F.; Lu, Chan; Guan, … - In: International journal of accounting and information … 21 (2013) 3, pp. 209-226

Persistent link: https://www.econbiz.de/10009789728

Do regulations limiting management influence over auditors improve audit quality? : evidence from China

Chi, Wuchun; Lisic, Ling Lei; Long, Xiaohai; Wang, Kun - In: Journal of accounting and public policy 32 (2013) 2, pp. 176-187

Persistent link: https://www.econbiz.de/10009742837

Mandatory audit partner rotation, audit market concentration, and audit quality : evidence from China

Bandyopadhyay, Sati P.; Chen, Changling; Yu, Yingmin - In: Advances in accounting : a research annual 30 (2014) 1, pp. 18-31

Persistent link: https://www.econbiz.de/10010378735

The Role of Auditor Narcissism in Auditor-Client Negotiations : Evidence from China

Church, Bryan K. - 2019

effects of auditor narcissism on auditor-client negotiations in China. We contend that narcissistic characteristics fuel … our theory. Our findings shed light on factors that influence audit efficiency and quality in China. We discuss the key … cultural and contextual differences between China and the West as well as the implications of these differences for future …

Persistent link: https://www.econbiz.de/10012863180

Political Economy, Client Economic Importance and Auditor Independence : Some Evidence from Chinese Non-Big 4 Auditors

Gul, Ferdinand A. - 2007

This paper shows that politically connected non-Big 4/5 auditors are associated with lower levels of audit quality (proxied by the level of abnormal non-core earnings and the proportion of modified audit opinions) than firms with no political connections. We also show that more economically...

Persistent link: https://www.econbiz.de/10012730459

Relative influences of review and engagement auditor rotation on audit quality : evidence from China

Kim, Sang Ho; Xi, Jianqun - In: Asian journal of business and accounting : AJBA 14 (2021) 1, pp. 171-206

Persistent link: https://www.econbiz.de/10012587277