Aggregate Quasi Rents and Auditor Independence: Evidence from Audit Firm Mergers in China

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Does Mandatory Rotation of Audit Partners Improve Audit Quality (2014, background): “Chan and Wu (2011) show that audit firm mergers in China result in higher audit quality, so we also control for this (Auditor M&Ait ¼ 1 if company i’s audit firm merges with another audit firm in year t, and 0 otherwise).”
Do Individual Auditors Affect Audit Quality? Evidence from Archival Data (2012, methodology): “These statistics are broadly consistent with those reported by Wang and Wu (2012). Because a low quality audit is generally associated with overstated earnings or equity and our individual effect estimates are directional, we exclude the upward restatements.”
Is the effect of industry expertise on audit pricing an office-level or a partner-level phenomenon? (2014, unknown): “16 A merged firm is treated as different from the pre-merged firms because a partner’s incentives for audit quality could differ in the merged firm (Chan and Wu 2011).”
Do school ties between auditors and client executives influence audit outcomes (2016, unknown): “studies and Chan and Wu (2011), DeFond et al.”
Audit Market Concentration, Audit Fees, and Audit Quality: Evidence from China (2016, background): “Chan and Wu (2011) provide evidence that audit firm”
Big N Auditors and Audit Quality: New Evidence from Quasi-Experiments (2019, unknown): “For example, Chan and Wu (2011) examine 59 non-Big N auditor mergers in China to examine whether the”