State ownership, the institutional environment, and auditor choice: Evidence from China

By Qian Wang, T. Wong, Lijun Xia. 2008

1,149 citations recorded by the source corpus.

View Paper: https://www.semanticscholar.org/paper/c54ed8d88e14e498f31bbdeacbd27d9e84b2862e

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Citations in the corpus

Does the External Monitoring Effect of Financial Analysts Deter Corporate Fraud in China? (2014, background): “2010), higherquality auditors (Wang et al. 2008), greater sensitivity of CEO turnover to share price performance (Conyon and He 2008), and greater performance improvements following CEO turnover (Kato and Long 2006a, b).”
Corporate Governance Research on Listed Firms in China: Institutions, Governance and Accountability (2016, background): “Although Wang et al. [2008] do not document opportunism in the choice of small local auditors in China, Yang [2013] finds that partners of non-top-tier audit firms (firms outside the top 14 audit firms in terms of market share) exchange favors with their clients in order to raise audit fees and incr”
Audit Market Concentration, Audit Fees, and Audit Quality: Evidence from China (2016, background): “The list of the top 10 audit firms is relatively stable across our sample period as in Wang et al. (2008).”
Does Enforcement of Intellectual Property Rights Matter in China? Evidence from Financing and Investment Choices in the High-Tech Industry (2014, positive): “They are widely used by economists and other social scientists in studying institutions of China (e.g., Wang et al., 2008).”
Corporate Social Responsibility Reporting in China: Symbol or Substance? (2011, positive): “…variable equal to 1 if the firm was owned by dispersed private shareholders and 0 if the ultimate owner was the Chinese government and its agencies (Wang, Wong, and Xia, 2008).5 CEO NPC/CPPCC membership is a dummy variable equal to 1 if the CEO was a member of the Chinese People’s Congress or the…”
Geographic Proximity between Auditor and Client: How Does it Impact Audit Quality? (2012, result): “3 In contrast to this view, the works of Gul et al. (2006) and Wang et al. (2008) find that audit quality in China is, in general, lower for local than for non-local audits, because local auditors are subject to greater political influences of local governments, who are often the controlling…”
Principal‐principal conflicts under weak institutions: A study of corporate takeovers in China (2013, background): “In China, the level of institutional development varies substantially across regions (Wang, Wong, and Xia, 2008).”