A Political–economic Analysis of Auditor Reporting and Auditor Switches

By K. Chan, Kenny Z. Lin, P. Mo. 2006

288 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/55717bfc90dbeec9bbed46bc39907bf9f1b79acd

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Citations in the corpus

Do school ties between auditors and client executives influence audit outcomes (2016, unknown): “5 face great pressure to retain clients and attract new ones (Chan et al., 2006; DeFond et al., 2000; Wang et al., 2008; Yang, 2013).”
Will a departure from tax-based accounting encourage tax noncompliance? Archival evidence from a transition economy (2010, unknown): “We measure tax noncompliance as the magnitude of the tax audit adjustment required by the tax authorities ( [Chan and Mo, 2000] and [Chan and Mo, 2002]; Chan et al., 2006b; Hanlon et al., 2007; Mills, 1998). Although taxpayers can in theory appeal the decisions of the Chinese tax bureaus, few have d”
Auditor Choice in Politically Connected Firms (2014, unknown): “, Chan et al., 2006; Gul, 2006; Wang et al., 2008; and Guedhami et al., 2009), there remains no empirical evidence on the role that the political connections of insiders in other firms play in this decision.1 Indeed, Guedhami et al. (2009) join Wang et al.”
Aggregate Quasi Rents and Auditor Independence: Evidence from Audit Firm Mergers in China (2011, unknown): “…of audit report is often issued in place of a qualified opinion in China.13 Consistent with previous studies (DeFond et al. 2000; Chen et al. 2001; Chan et al. 2006; Wang et al. 2008), we classify auditors’ reports into two categories: (1) clean reports and (2) MAOs, including unqualified…”
Do Individual Auditors Affect Audit Quality? Evidence from Archival Data (2012, background): “Moreover, previous studies find that in China earnings management is affected by the listing age (Chen et al. 2001) and local state ownership (Wang et al. 2008; Chan et al. 2006).”
How Do Various Forms of Auditor Rotation Affect Audit Quality? Evidence from China (2012, background): “Given that government-controlled companies are more likely to be economically and/or politically protected by central or local governments from business risks and operating uncertainties, auditors may be less likely to issue modified audit opinions to these clients (Chan et al., 2006; Wang et al., 2”
Client importance and audit partner independence (2012, background): “Chinese listed companies, however, are owned primarily by local governments and are disciplined by regulators rather than market forces (Chan et al., 2006; Liu et al., 2009).”
Do Social Ties between External Auditors and Audit Committee Members Affect Audit Quality (2016, background): “2001); local government ownership on auditors’ reporting decisions (Chan et al. 2006; Wang et al. 2008); improvement in the legal and institutional environment on audit reporting for economically important clients (Chen et al.”