The Effect of Auditor Quality on Financing Decisions

By Xin Chang, Sudipto Shankar Dasgupta, Gilles Hilary. 2009

215 citations recorded by the source corpus.

View Paper: https://www.semanticscholar.org/paper/9affa7f916037972b9f0f9960c4bcb72096616de

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Citations in the corpus

Crash Risk and the Auditor-Client Relationship (2017, background): “…to treat auditor choice as predetermined when auditor tenure is long, and thus focusing on long-tenure firms has become a standard approach for addressing endogeneity in audit settings (e.g, Myers et al. 2003; Caramanis and Lennox 2008; Chang, Dasgupta, and Hilary 2009; Lennox and Pittman 2010).”
Audit Quality: Insights from the Academic Literature (2013, background): “under-pricing (Chang et al. 2008). These results are supported by De Franco et al. (2011) who show that employing a Big 4 auditor is associated with higher proceeds from sales of controlling interests in the U.”
How Does Financial Reporting Quality Relate to Investment Efficiency (2009, unknown): “Following prior literature (e.g., Chang et al., 2009), we assume that firms not covered by IBES have zero analyst coverage.”
Accounting Conservatism and Firm Investment Efficiency (2016, unknown): “6 Titman and Wessels (1988), Harris and Raviv (1991), Leland (1994), Rajan and Zingales (1995), Barclay and Smith (1999), Hovakimian et al. (2001), Fama and French (2002), Frank and Goyal (2003, 2009), Hovakimian (2004), Chang et al. (2006, 2009), and Rauh and Sufi (2010).”
Equity or Debt Financing: Does Good Corporate Governance Matter? (2012, unknown): “As an alternative way to address the endogeneity, we regress the change in a firm’s leverage on changes in its governance index and control variables (see Baker & Wurgler, 2002; Chang et al., 2009; Jiraporn & Gleason, 2007; Kayhan & Titman, 2007).”
Foreign institutional ownership and auditor choice: Evidence from worldwide institutional ownership (2018, background): “, 2012; DeFond & Zhang, 2014), and lower cost of debt and equity capital (Chang et al., 2009; El Ghoul et al., 2016; Gul et al., 2013; Mansi et al., 2004; Pittman & Fortin, 2004; Kim et al., 2011).”