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Buy, Lie, or Die: An Investigation of Chinese ST Firms’ Voluntary Interim Audit Motive and Auditor Independence


  • Alex Chu
  • Xingqiang Du


  • Guohua Jiang


No abstract is available for this item.

Suggested Citation

  • Alex Chu & Xingqiang Du & Guohua Jiang, 2011. "Buy, Lie, or Die: An Investigation of Chinese ST Firms’ Voluntary Interim Audit Motive and Auditor Independence," Journal of Business Ethics, Springer, vol. 102(1), pages 135-153, August.
  • Handle: RePEc:kap:jbuset:v:102:y:2011:i:1:p:135-153
    DOI: 10.1007/s10551-011-0804-2

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    References listed on IDEAS

    1. Rick Antle & Elizabeth Gordon & Ganapathi Narayanamoorthy & Ling Zhou, 2006. "The joint determination of audit fees, non-audit fees, and abnormal accruals," Review of Quantitative Finance and Accounting, Springer, vol. 27(3), pages 235-266, November.
    2. repec:bla:joares:v:22:y:1984:i:1:p:1-20 is not listed on IDEAS
    3. Jeffrey Miller, 2009. "Opportunistic Disclosures of Earnings Forecasts and Non-GAAP Earnings Measures," Journal of Business Ethics, Springer, vol. 89(1), pages 3-10, May.
    4. Steven Kaplan & Pamela Roush & Linda Thorne, 2007. "Andersen and the Market for Lemons in Audit Reports," Journal of Business Ethics, Springer, vol. 70(4), pages 363-373, February.
    5. Jason G. Cummins & Ingmar Nyman, 2005. "The Dark Side of Competitive Pressure," RAND Journal of Economics, The RAND Corporation, vol. 36(2), pages 361-397, Summer.
    6. repec:bla:joares:v:29:y:1991:i:2:p:193-228 is not listed on IDEAS
    7. Craswell, Allen & Stokes, Donald J. & Laughton, Janet, 2002. "Auditor independence and fee dependence," Journal of Accounting and Economics, Elsevier, vol. 33(2), pages 253-275, June.
    8. David F. Larcker & Scott A. Richardson, 2004. "Fees Paid to Audit Firms, Accrual Choices, and Corporate Governance," Journal of Accounting Research, Wiley Blackwell, vol. 42(3), pages 625-658, June.
    9. Barber, Brad M. & Lyon, John D., 1996. "Detecting abnormal operating performance: The empirical power and specification of test statistics," Journal of Financial Economics, Elsevier, vol. 41(3), pages 359-399, July.
    10. Rick Antle & Elizabeth Gordon & Ganapathi Narayanamoorthy & Ling Zhou, 2002. "The Joint Determination of Audit Fees, Non-Audit Fees, and Abnormal Accruals," Yale School of Management Working Papers amz2502, Yale School of Management, revised 02 May 2006.
    11. Jiang, Guohua & Wang, Hansheng, 2008. "Should earnings thresholds be used as delisting criteria in stock market?," Journal of Accounting and Public Policy, Elsevier, vol. 27(5), pages 409-419.
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    Cited by:

    1. Weihui Fu & Satish Deshpande, 2012. "Factors Impacting Ethical Behavior in a Chinese State-Owned Steel Company," Journal of Business Ethics, Springer, vol. 105(2), pages 231-237, January.
    2. Xingqiang Du, 2014. "Does Religion Mitigate Tunneling? Evidence from Chinese Buddhism," Journal of Business Ethics, Springer, vol. 125(2), pages 299-327, December.
    3. repec:eee:accoun:v:52:y:2017:i:2:p:142-177 is not listed on IDEAS
    4. repec:kap:jbuset:v:147:y:2018:i:3:d:10.1007_s10551-015-2986-5 is not listed on IDEAS


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