The DOI matches its Crossref record; 67 of the 67 references it cites were found in a registry or an index.
Do school ties between auditors and client executives influence audit outcomes?
Open accessAbstract
We identify connected auditors as those who attended the same university as the executives of their clients. Using manually collected data from China, we find that connected auditors are more likely to issue favorable audit opinions, especially for financially distressed clients. Moreover, companies audited by connected auditors report significantly higher discretionary accruals, are more likely to subsequently restate earnings downward, and have lower earnings response coefficients. Lastly, connected auditors earn higher audit fees. Collectively, our evidence suggests the impairment of audit quality when auditors and client executives have school ties and the presence of social reciprocity derived from school ties.
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Cites
Birds of a Feather: Homophily in Social Networks
McPherson, M., Smith-Lovin, L., & Cook, J. M. (2001) · Annual Review of Sociology · doi:10.1146/annurev.soc.27.1.415 · Cited by 18,567
Introductory Econometrics: A Modern Approach
Wooldridge, J. M. (1999) · Cited by 14,346
Risk, Return, and Equilibrium: Empirical Tests
Fama, E. F., & MacBeth, J. D. (1973) · Journal of Political Economy · doi:10.1086/260061 · Cited by 14,258
Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches
Petersen, M. A. (2009) · Review of Financial Studies · doi:10.1093/rfs/hhn053 · Cited by 10,746
Performance matched discretionary accrual measures
Kothari, S. P., Leone, A. J., & Wasley, C. E. (2005) · Journal of Accounting and Economics · doi:10.1016/j.jacceco.2004.11.002 · Cited by 6,947
SOME PRACTICAL GUIDANCE FOR THE IMPLEMENTATION OF PROPENSITY SCORE MATCHING
Caliendo, M., & Kopeinig, S. (2008) · Journal of Economic Surveys · doi:10.1111/j.1467-6419.2007.00527.x · Cited by 6,238
Auditor size and audit quality
DeAngelo, L. E. (1981) · Journal of Accounting and Economics · doi:10.1016/0165-4101(81)90002-1 · Cited by 5,813
Earnings management and investor protection: an international comparison
Leuz, C., Nanda, D., & Wysocki, P. D. (2003) · Journal of Financial Economics · doi:10.1016/s0304-405x(03)00121-1 · Cited by 5,381
The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors
Dechow, P. M., & Dichev, I. D. (2002) · The Accounting Review · doi:10.2308/accr.2002.77.s-1.35 · Cited by 5,152
Law, finance, and economic growth in China
ALLEN, F., QIAN, J., & QIAN, M. (2005) · Journal of Financial Economics · doi:10.1016/j.jfineco.2004.06.010 · Cited by 4,446
Metadata
- Authors
- Guan, Y., Su, L. (., Wu, D., & Yang, Z.
- Venue
- Journal of Accounting and Economics
- Publisher
- Elsevier BV
- Published
- 2016-04
- Volume
- 61
- Issue
- 2-3
- Pages
- 506-525
- ISSN
- 0165-4101 (ISSN-L)
- OpenAlex
- W3125310620
- Cited by
- 412
- References
- 67
- FWCI
- 60.42
- Type
- journal article
- Language
- en
- Open access
- green
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- Guan, Y., Su, L. (., Wu, D., & Yang, Z. (2016). Do school ties between auditors and client executives influence audit outcomes? Journal of Accounting and Economics. https://doi.org/10.1016/j.jacceco.2015.09.003
Data sources
Bibliographic data: Semantic Scholar, OpenAlex, Crossref.
Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).
Semantic Scholar’s data is described in: Kinney, R., et al. (2023). The Semantic Scholar Open Data Platform. arXiv:2301.10140.
