The DOI matches its Crossref record; 35 of the 35 references it cites were found in a registry or an index.
The Effect of China's Weak Institutional Environment on the Quality of Big 4 Audits
Abstract
This study examines whether China's weak institutional environment results in lower-quality audits by the Big 4 firms. We find that the Big 4 assign their less experienced partners to companies that are listed only in China compared with clients cross-listed in Hong Kong. The Big 4 are less likely to issue modified audit reports, and they charge lower audit fees for clients that are listed only in China. Finally, companies listed only in China have larger signed abnormal accruals than do companies cross-listed in Hong Kong. Overall, we conclude that the weak institutional environment in China results in the Big 4 firms providing lower-quality audits to companies that are listed only in China.
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Cites
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Incentives versus standards: properties of accounting income in four East Asian countries
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Audit Fees: A Meta‐analysis of the Effect of Supply and Demand Attributes*
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Selection Models in Accounting Research
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Self-citationBig 4 Office Size and Audit Quality
Francis, J. R., & Yu, M. D. (2009) · The Accounting Review · doi:10.2308/accr.2009.84.5.1521 · Cited by 1,273
Cited by
Corporate Governance in China: A Survey
Jiang, F., & Kim, K. A. (2020) · Review of Finance · doi:10.1093/rof/rfaa012 · Cited by 815
Metadata
- Authors
- Ke, B., Lennox, C. S., & Xin, Q.
- Venue
- The Accounting Review
- Publisher
- American Accounting Association
- Published
- 2014-10-01
- Volume
- 90
- Issue
- 4
- Pages
- 1591-1619
- ISSN
- 0001-4826 (ISSN-L)
- 1558-7967
- OpenAlex
- W3121356837
- Cited by
- 253
- References
- 35
- FWCI
- 32.75
- Type
- journal article
- Language
- en
- Open access
- closed
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