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The effect of audit adjustments on earnings quality: Evidence from China

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Cited by:

  1. Chen, Tao, 2023. "Common auditors and internal control similarity: Evidence from China," The British Accounting Review, Elsevier, vol. 55(2).
  2. Lin Liao & Yukun Pan & Daifei (Troy) Yao, 2023. "Capital market liberalisation and voluntary corporate social responsibility disclosure: Evidence from a quasi‐natural experiment in China," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(2), pages 2677-2715, June.
  3. Lennox, Clive & Wang, Chunfei & Wu, Xi, 2023. "Delegated leadership at public accounting firms," Journal of Accounting and Economics, Elsevier, vol. 76(1).
  4. Yingwen Deng & Ole‐Kristian Hope & Cyndia Wang & Min Zhang, 2022. "Capital market liberalization and auditors' accounting adjustments: Evidence from a quasi‐experiment," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 49(1-2), pages 215-248, January.
  5. Sammy Xiaoyan Ying & Chris Patel & Aeson Luiz Dela Cruz, 2023. "The influence of partners' known preferences on auditors' sceptical judgements: The moderating role of perceived social influence pressure," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(3), pages 3193-3215, September.
  6. Bin Li & Peixiang Guo & Yating Zeng, 2019. "The Impact of Haze on the Availability of Company Debt Financing: Evidence for Sustainability of Chinese Listed Companies," Sustainability, MDPI, vol. 11(3), pages 1-21, February.
  7. Francesco D'Acunto & Michael Weber & Jin Xie & Michael Weber, 2019. "Punish One, Teach A Hundred: The Sobering Effect of Punishment on the Unpunished," CESifo Working Paper Series 7512, CESifo.
  8. Elizabeth Carson & Roger Simnett & Ulrike Thürheimer & Ann Vanstraelen, 2022. "Involvement of Component Auditors in Multinational Group Audits: Determinants, Audit Quality, and Audit Fees," Journal of Accounting Research, Wiley Blackwell, vol. 60(4), pages 1419-1462, September.
  9. Alhababsah, Salem & Alhaj-Ismail, Alaa, 2023. "Does shared tenure between audit committee chair and engagement partner affect audit outcomes? Evidence from the UK," The British Accounting Review, Elsevier, vol. 55(2).
  10. Pan, Yue & Shroff, Nemit & Zhang, Pengdong, 2023. "The dark side of audit market competition," Journal of Accounting and Economics, Elsevier, vol. 75(1).
  11. Liansheng Wu & Jason Xiao, 2023. "Special Issue On Accounting, Auditing, And Corporate Governance In China," Abacus, Accounting Foundation, University of Sydney, vol. 59(1), pages 1-5, March.
  12. Lennox, Clive & Wang, Zi-Tian & Wu, Xi, 2018. "Earnings management, audit adjustments, and the financing of corporate acquisitions: Evidence from China," Journal of Accounting and Economics, Elsevier, vol. 65(1), pages 21-40.
  13. Preeti Choudhary & Kenneth Merkley & Katherine Schipper, 2022. "The Costs of Waiving Audit Adjustments," Journal of Accounting Research, Wiley Blackwell, vol. 60(5), pages 1813-1857, December.
  14. Chy, Mahfuz & De Franco, Gus & Su, Barbara, 2021. "The effect of auditor litigation risk on clients' access to bank debt: Evidence from a quasi-experiment," Journal of Accounting and Economics, Elsevier, vol. 71(1).
  15. Mark DeFond & David H. Erkens & Jieying Zhang, 2017. "Do Client Characteristics Really Drive the Big N Audit Quality Effect? New Evidence from Propensity Score Matching," Management Science, INFORMS, vol. 63(11), pages 3628-3649, November.
  16. Clive Lennox & Chunfei Wang & Xi Wu, 2020. "Opening Up the “Black Box” of Audit Firms: The Effects of Audit Partner Ownership on Audit Adjustments," Journal of Accounting Research, Wiley Blackwell, vol. 58(5), pages 1299-1341, December.
  17. Tong, Lijing & Wu, Bin & Zhang, Min, 2022. "Do auditors’ early-life socioeconomic opportunities improve audit quality? Evidence from China," The British Accounting Review, Elsevier, vol. 54(2).
  18. Ege, Matthew S. & Stuber, Sarah B., 2022. "Are auditors rewarded for low audit quality? The case of auditor lenience in the insurance industry," Journal of Accounting and Economics, Elsevier, vol. 73(1).
  19. Robert Jao & Djabir Hamzah & Abdul Rakhman Laba & Mediaty, 2020. "Investor Decision in Estimating the Effect of Earning Persistence, Financial Leverage, Foreign Ownership Toward Company Reputation and Company Value," International Journal of Financial Research, International Journal of Financial Research, Sciedu Press, vol. 11(4), pages 453-461, July.
  20. Jianlei Han & Jing He & Zheyao Pan & Jing Shi, 2018. "Twenty Years of Accounting and Finance Research on the Chinese Capital Market," Abacus, Accounting Foundation, University of Sydney, vol. 54(4), pages 576-599, December.
  21. Huacheng Wang & Kangtao Ye & Kai Zhong, 2018. "Accounting research in China: commemorating the 40th anniversary of reform and opening up," Frontiers of Business Research in China, Springer, vol. 12(1), pages 1-37, December.
  22. Sun, Hongyan & Yuen, Desmond C.Y. & Zhang, Jiahang & Zhang, Xu, 2020. "Is knowledge powerful? Evidence from financial education and earnings quality," Research in International Business and Finance, Elsevier, vol. 52(C).
  23. Lijing Tong & Bin Wu & Min Zhang, 2023. "Local Gambling Attitudes and Audit Quality: Evidence from Audit Adjustments," Abacus, Accounting Foundation, University of Sydney, vol. 59(1), pages 381-410, March.
  24. Al-Hadi, Ahmed & Taylor, Grantley & Monzur Hasan, Mostafa & Eulaiwi, Baban, 2023. "Third-party auditor liability and financial restatements," The British Accounting Review, Elsevier, vol. 55(2).
  25. Beck, Matthew J. & Gunn, Joshua L. & Hallman, Nicholas, 2019. "The geographic decentralization of audit firms and audit quality," Journal of Accounting and Economics, Elsevier, vol. 68(1).
  26. Rui Zhang & Raymond M. K. Wong & Gaoliang Tian & Mohan M. Fonseka, 2021. "Positive spillover effect and audit quality: a study of cancelling China’s dual audit system," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(1), pages 205-239, March.
  27. Johnathon Cziffra & Steve Fortin & Zvi Singer, 2023. "Differences in government accounting conservatism across jurisdictions, their determinants, and consequences: the case of Canada and the United States," Review of Accounting Studies, Springer, vol. 28(2), pages 1035-1073, June.
  28. Wuchun Chi & Chien-min Kevin Pan, 2022. "How do auditors respond to accounting restatements? Evidence on audit staff allocation," Review of Quantitative Finance and Accounting, Springer, vol. 58(2), pages 847-879, February.
  29. Sun, Kunpeng & Wang, Dan & Xiao, Xing, 2022. "Another victory of retail investors: Social media's monitoring role on firms' earnings management," International Review of Financial Analysis, Elsevier, vol. 82(C).
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