Auditor choice and accruals patterns of cross-listed firms
This study investigates whether the accrual patterns differ between two groups of Chinese firms cross-listed in Hong Kong: those employing Big4 vs. those employing non-Big 4. The evidence suggests that clients of Big 4 auditors report less unsigned discretionary accruals relative to clients of non-Big 4 auditors. Further, cross-listed firms with non-Big 4 auditors are more likely to understate their earnings and experience larger reversals of accruals in the future than cross-listed firms with Big 4 auditors. The findings suggest Big 4 auditors play a meaningful role in improving earnings quality for cross-listed firms, which help explain wh…
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Produktdetails
Weitere Autoren: Wang, Bing
- ISBN: 978-3-659-57181-7
- EAN: 9783659571817
- Produktnummer: 37625018
- Verlag: LAP Lambert Academic Publishing
- Sprache: Englisch
- Erscheinungsjahr: 2014
- Seitenangabe: 52 S.
- Masse: H22.0 cm x B15.0 cm x D0.3 cm 96 g
- Abbildungen: Paperback
- Gewicht: 96
Über den Autor
Qingquan Xin is a Professor of Accounting at the school of Economics and Business Administration of the Chongqing University. Professor Xin's primary research interests include corporate governance and accounting information in capital markets.
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