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The impact of corporate governance on auditor choice: Evidence from China

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  1. Ebrahim, Ahmed & Fattah, Tarek Abdel, 2015. "Corporate governance and initial compliance with IFRS in emerging markets: The case of income tax accounting in Egypt," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 24(C), pages 46-60.
  2. Sohail Ahmad Javeed & Tze San Ong & Rashid Latief & Haslinah Muhamad & Wei Ni Soh, 2021. "Conceptualizing the Moderating Role of CEO Power and Ownership Concentration in the Relationship between Audit Committee and Firm Performance: Empirical Evidence from Pakistan," Sustainability, MDPI, vol. 13(11), pages 1-26, June.
  3. Denis Cormier & Daniel Coulombe & Luania Gomez Gutierrez & Bruce J. Mcconomy, 2018. "Firms in Transition: A Review of the Venture Capital, IPO, and M&A Literature," Accounting Perspectives, John Wiley & Sons, vol. 17(1), pages 9-88, March.
  4. Seraj Hamed Bahrawe & Harashid Haron & Ali Nawari Bin Hasan, 2016. "Corporate Governance and Auditor Independence in Saudi Arabia: Literature Review and Proposed Conceptual Framework," International Business Research, Canadian Center of Science and Education, vol. 9(11), pages 1-15, November.
  5. K. Hung Chan & Phyllis L. L. Mo & Amy Y. Zhou & Steven Cahan, 2013. "Government ownership, corporate governance and tax aggressiveness: evidence from China," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 53(4), pages 1029-1051, December.
  6. Leif Atle Beisland & Roy Mersland & R. Oystein Strøm, 2012. "Audit Quality and Corporate Governance: Evidence from the Microfinance Industry," Working Papers CEB 12-034, ULB -- Universite Libre de Bruxelles.
  7. Ben-Hassoun, Amira & Aloui, Chaker & Ben-Nasr, Hamdi, 2018. "Demand for audit quality in newly privatized firms in MENA region: Role of internal corporate governance mechanisms audit," Research in International Business and Finance, Elsevier, vol. 45(C), pages 334-348.
  8. Jamel Azibi & Hubert Tondeur & Mohamed Tahar Rajhi, 2010. "Auditor choice and institutional investor characteristics after the Enron scandal in the French context," Post-Print hal-00481076, HAL.
  9. Zhijun Lin & Ming Liu & Carlos Noronha, 2016. "The Impact of Corporate Governance on Informative Earnings Management in the Chinese Market," Abacus, Accounting Foundation, University of Sydney, vol. 52(3), pages 568-609, September.
  10. Nawal Kasim & Nur Ain Binti Hashim & Syed Ahmed Salman, 2016. "Conceptual Relationship between Corporate Governance and Audit Quality in Shari’ah Compliant Companies Listed on Bursa Malaysia," Modern Applied Science, Canadian Center of Science and Education, vol. 10(7), pages 106-106, July.
  11. Sarhan, Ahmed A. & Ntim, Collins G. & Al-Najjar, Basil, 2019. "Antecedents of audit quality in MENA countries: The effect of firm- and country-level governance quality," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 35(C), pages 85-107.
  12. Athavale, Manoj & Guo, Zhaorui & Meng, Yun & Zhang, Tianshu, 2022. "Diversity of signing auditors and audit quality: Evidence from capital market in China," International Review of Economics & Finance, Elsevier, vol. 78(C), pages 554-571.
  13. Michael, Bryane & Goo, Say-Hak, 2016. "The Value of the Corporate Governance Canon on Chinese Companies," EconStor Preprints 173675, ZBW - Leibniz Information Centre for Economics.
  14. Marwa Elnahass & Kamil Omoteso & Aly Salama & Vu Quang Trinh, 2020. "Differential market valuations of board busyness across alternative banking models," Review of Quantitative Finance and Accounting, Springer, vol. 55(1), pages 201-238, July.
  15. Samuel Buertey, 2021. "Board gender diversity and corporate social responsibility assurance: The moderating effect of ownership concentration," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 28(6), pages 1579-1590, November.
  16. Jamel Azibi & Hamza Azibi & Hubert Tondeur, 2017. "Institutional Activism, Auditor’s Choice and Earning Management after the Enron Collapse: Evidence from France," International Business Research, Canadian Center of Science and Education, vol. 10(2), pages 154-168, February.
  17. Reiner Quick & Niklas Schenk & Florian Schmidt & Thilo Towara, 2018. "The impact of corporate governance on auditor choice: evidence from Germany," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 22(2), pages 251-283, June.
  18. Alrashidi, Rasheed & Baboukardos, Diogenis & Arun, Thankom, 2021. "Audit fees, non-audit fees and access to finance: Evidence from India," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 43(C).
  19. Shan, Yuan George & Troshani, Indrit & Richardson, Grant, 2015. "An empirical comparison of the effect of XBRL on audit fees in the US and Japan," Journal of Contemporary Accounting and Economics, Elsevier, vol. 11(2), pages 89-103.
  20. Mohamed M. El-Dyasty & Ahmed A. Elamer, 2021. "The effect of ownership structure and board characteristics on auditor choice: evidence from Egypt," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 18(4), pages 362-377, December.
  21. Liang, Quanxi & Li, Donghui & Gao, Wenlian, 2020. "Ultimate ownership, crash risk, and split share structure reform in China," Journal of Banking & Finance, Elsevier, vol. 113(C).
  22. Emmanuel Mensah & Christopher Boachie, 2023. "Analysis of the determinants of corporate governance quality: evidence from sub-Saharan Africa," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 20(4), pages 431-450, December.
  23. Cullinan, Charles P. & Wang, Fangjun & Wang, Peng & Zhang, Junrui, 2012. "Ownership structure and accounting conservatism in China," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 21(1), pages 1-16.
  24. Nurah Musa Al-Lozi, 2017. "The Impact of Corporate Governance on Auditor Selection: An Empirical Study on Service Companies in Jordan," Journal of Social Sciences (COES&RJ-JSS), , vol. 6(4), pages 886-901, October.
  25. Liu, Li Xian & Jiang, Fuming & Sathye, Milind, 2017. "Does bonding really bond? Liability of foreignness and cross-listing of Chinese firms on international stock exchanges," Research in International Business and Finance, Elsevier, vol. 41(C), pages 109-124.
  26. Dykxhoorn, Hans J. & Sinning, Kathleen E., 2010. "A review and analysis of international accounting research in JIAAT: 2002–2010," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 19(2), pages 137-153.
  27. Ji, Xu-dong & Lu, Wei & Qu, Wen, 2018. "Internal control risk and audit fees: Evidence from China," Journal of Contemporary Accounting and Economics, Elsevier, vol. 14(3), pages 266-287.
  28. Emanuele Teti & Ilaria Montefusco, 2022. "Corporate governance and IPO underpricing: evidence from the italian market," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 26(3), pages 851-889, September.
  29. Liu, Guoping & Sun, Jerry, 2019. "Did the SEC administrative proceedings against Chinese auditors affect audit quality?," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 37(C).
  30. Sakthi Mahenthiran & Berta Silva Palavecinos & Hanns De La Fuente-Mella, 2020. "The Effect of Board Links, Audit Partner Tenure, and Related Party Transactions on Misstatements: Evidence from Chile," IJFS, MDPI, vol. 8(4), pages 1-21, December.
  31. Yip, Rita W.Y. & Young, Danqing & Liu, Beibei & Wang, Zhichen, 2022. "Acquiring firms’ transparency and their returns around M&A announcements: Evidence from China," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 48(C).
  32. Panagiotis Dimitropoulos, 2016. "Audit Selection in the European Football Industry under Union of European Football Associations Financial Fair Play," International Journal of Economics and Financial Issues, Econjournals, vol. 6(3), pages 901-906.
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