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Qingquan Xin

Auditor choice and accruals patterns of cross-listed firms

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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… Mehr

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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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