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The impact of improved auditor independence on audit market concentration in China

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Cited by:

  1. Wei Luo & Pingui Rao & Heng Yue, 2010. "Information Risk and Underwriter Switching in SEOs: Evidence from China," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 37(7‐8), pages 905-928, July.
  2. Shan, Yuan George, 2019. "Do corporate governance and disclosure tone drive voluntary disclosure of related-party transactions in China?," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 34(C), pages 30-48.
  3. Ola Nilsson, 2018. "The relationship between shareholder protection through regulation and the demand for external auditor services," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 15(3), pages 162-175, August.
  4. Xuegang Cui & Lei Xu & Huili Zhang & Yuxiao Zhang, 2021. "Executive compensation and firm performance: Evidence from cross‐listed AH‐share firms," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 26(1), pages 88-102, January.
  5. Deqiu Chen & Li Li & Xuejiao Liu & Gerald J. Lobo, 2018. "Social Trust and Auditor Reporting Conservatism," Journal of Business Ethics, Springer, vol. 153(4), pages 1083-1108, December.
  6. Xiao, Jason Zezhong & Geng, Jianxin, 2002. "Accounting in China in Transition: 1949-2000: by Allen Huang and Ronald Ma, World Scientific Publishing, Singapore, 2001, xiv+122 pp," The International Journal of Accounting, Elsevier, vol. 37(4), pages 443-445.
  7. Litan Wang & Kefei You & Hui Chen, 2025. "Financial investment by non-financial firms: does it affect audit quality?," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 29(3), pages 699-733, September.
  8. Fei Hou & Fangnan Liao & Jie Liu & Hao Xiong, 2019. "Signing Auditors’ Foreign Experience and Debt Financing Costs: Evidence for Sustainability of Chinese Listed Companies," Sustainability, MDPI, vol. 11(23), pages 1-19, November.
  9. Nathan R. Berglund, 2020. "Do Client Bankruptcies Preceded by Clean Audit Opinions Damage Auditor Reputation?," Contemporary Accounting Research, John Wiley & Sons, vol. 37(3), pages 1914-1951, September.
  10. Carpenter, Jennifer N. & Lu, Fangzhou & Whitelaw, Robert F., 2018. "The real value of China’s stock market," BOFIT Discussion Papers 2/2018, Bank of Finland, Institute for Economies in Transition.
  11. Sumaira Ashraf & Elisabete G. S. Félix & Zélia Serrasqueiro, 2022. "Does board committee independence affect financial distress likelihood? A comparison of China with the UK," Asia Pacific Journal of Management, Springer, vol. 39(2), pages 723-761, June.
  12. Kusharyanti Kusharyanti & Indra Wijaya Kusuma, 2020. "Overconfident Management and the Audit Fee Demand-Side Perspective," Asian Economic and Financial Review, Asian Economic and Social Society, vol. 10(10), pages 1131-1146, October.
  13. Ma, Qianqun & Wang, Qi & Wang, Kongwen & Wu, Chong, 2024. "Does reduced boilerplate of KAMs indicate increased audit effort? Evidence from China," International Review of Economics & Finance, Elsevier, vol. 96(PC).
  14. Keka Vese Qehaja & Hoti Arber, 2025. "Determinants of External Audit Fees: Empirical Evidence from the Audit Market in Kosovo," Central European Economic Journal, Sciendo, vol. 12(59), pages 219-242.
  15. Wei Luo & Pingui Rao & Heng Yue, 2010. "Information Risk and Underwriter Switching in SEOs: Evidence from China," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 37(7-8), pages 905-928.
  16. Hou, Fei & Liu, Jie & Pang, Tingyun & Xiong, Hao, 2020. "Signing auditors’ foreign experience and audit pricing," Economic Modelling, Elsevier, vol. 91(C), pages 300-312.
  17. Yiming Hu & Siqi Li & Thomas W. Lin & Shilei Xie, 2011. "Large creditors and corporate governance: the case of Chinese banks," Review of Accounting and Finance, Emerald Group Publishing Limited, vol. 10(4), pages 332-367, November.
  18. An, Yunbi & Jin, Han & Liu, Qingfu & Zheng, Kaixin, 2022. "Media attention and agency costs: Evidence from listed companies in China," Journal of International Money and Finance, Elsevier, vol. 124(C).
  19. Han, Yadong & Zhou, Ruixue, 2025. "Non-executive employee stock ownership plan and auditor reporting conservatism: Evidence from China," International Review of Economics & Finance, Elsevier, vol. 101(C).
  20. Damon Fleming & Chee Chow & Wenbing Su, 2010. "An Exploratory Study of Chinese Accounting Students’ and Auditors’ Audit-specific Ethical Reasoning," Journal of Business Ethics, Springer, vol. 94(3), pages 353-369, July.
  21. Carpenter, Jennifer N. & Lu, Fangzhou & Whitelaw, Robert F., 2018. "The real value of China's stock market," BOFIT Discussion Papers 2/2018, Bank of Finland Institute for Emerging Economies (BOFIT).
  22. Ku He & Xiaofei Pan & Gary Tian, 2017. "Legal Liability, Government Intervention, and Auditor Behavior: Evidence from Structural Reform of Audit Firms in China," European Accounting Review, Taylor & Francis Journals, vol. 26(1), pages 61-95, January.
  23. Xia, Yanchun & Wong, Sonia & Xin, Qingquan, 2024. "Auditor choice in reverse mergers: Evidence from China," The British Accounting Review, Elsevier, vol. 56(2).
  24. Ole‐Kristian Hope & Pingui Rao & Yanping Xu & Heng Yue, 2023. "Information sharing between mutual funds and auditors," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 50(1-2), pages 152-197, January.
  25. Carpenter, Jennifer N. & Lu, Fangzhou & Whitelaw, Robert F., 2021. "The real value of China’s stock market," Journal of Financial Economics, Elsevier, vol. 139(3), pages 679-696.
  26. Pan, Yue & Shroff, Nemit & Zhang, Pengdong, 2023. "The dark side of audit market competition," Journal of Accounting and Economics, Elsevier, vol. 75(1).
  27. Wang, Qian & Wong, T.J. & Xia, Lijun, 2008. "State ownership, the institutional environment, and auditor choice: Evidence from China," Journal of Accounting and Economics, Elsevier, vol. 46(1), pages 112-134, September.
  28. Wei Huang, 2016. "Tunneling through related-party loan guarantees: evidence from a quasi-experiment in China," Review of Quantitative Finance and Accounting, Springer, vol. 47(3), pages 857-884, October.
  29. Su, Zhifang & Wang, Haowei & Pan, Yinghao, 2025. "Risk education and tax aggressiveness: Evidence from China's auditor certification reform," China Economic Review, Elsevier, vol. 93(C).
  30. Jong†Hag Choi & T. J. Wong, 2007. "Auditors' Governance Functions and Legal Environments: An International Investigation," Contemporary Accounting Research, John Wiley & Sons, vol. 24(1), pages 13-46, March.
  31. Charles J. P. Chen & Xijia Su & Ronald Zhao, 2000. "An Emerging Market's Reaction to Initial Modified Audit Opinions: Evidence from the Shanghai Stock Exchange," Contemporary Accounting Research, John Wiley & Sons, vol. 17(3), pages 429-455, September.
  32. Huang, Haijie & Lee, Edward & Lyu, Changjiang & Zhu, Zhenmei, 2016. "The effect of accounting academics in the boardroom on the value relevance of financial reporting information," International Review of Financial Analysis, Elsevier, vol. 45(C), pages 18-30.
  33. Shujun Ding & Chunxin Jia & Yuanshun Li & Zhenyu Wu, 2010. "Reactivity and Passivity After Enforcement Actions: Better Late Than Never," Journal of Business Ethics, Springer, vol. 95(2), pages 337-359, September.
  34. Lin, Bingxuan & Wu, Liansheng & Zhang, Yimin & Zhou, Jian, 2025. "COVID-19 pandemic and audit quality," The British Accounting Review, Elsevier, vol. 57(3).
  35. Radu-Daniel Loghin, 2017. "The Impact Of European Integration On Romania'S Audit Sector," Management Strategies Journal, Constantin Brancoveanu University, vol. 35(1), pages 91-98.
  36. Huyghebaert, Nancy & Xu, Weidong, 2015. "What determines the market share of investment banks in Chinese domestic IPOs?," China Economic Review, Elsevier, vol. 34(C), pages 150-168.
  37. 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.
  38. Ramanna Karthik, 2013. "The International Politics of IFRS Harmonization," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 3(2), pages 1-46, January.
  39. Xin Xu & Feng Xiong & Zhe An, 2023. "Using Machine Learning to Predict Corporate Fraud: Evidence Based on the GONE Framework," Journal of Business Ethics, Springer, vol. 186(1), pages 137-158, August.
  40. Ji, Qiong & Quan, Xiaofeng & Yin, Hongying & Yuan, Qingbo, 2021. "Gambling preferences and stock price crash risk: Evidence from China," Journal of Banking & Finance, Elsevier, vol. 128(C).
  41. 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.
  42. Gao, Hao & He, Jing & Li, Yong & Qu, Yuanyu, 2020. "Family control and cost of debt: Evidence from China," Pacific-Basin Finance Journal, Elsevier, vol. 60(C).
  43. 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.
  44. Dirk Simons & Nicole Zein, 2016. "Audit Market Segmentation -- The Impact of Mid-tier Firms on Competition," European Accounting Review, Taylor & Francis Journals, vol. 25(1), pages 131-154, May.
  45. Xiong, Hao & Hou, Fei & Li, Hanwen & Wang, Huabing, 2020. "Does rice farming shape audit quality: Evidence from signing auditors level analysis," Economic Modelling, Elsevier, vol. 91(C), pages 403-420.
  46. Cieslewicz, Joshua K., 2014. "Relationships between national economic culture, institutions, and accounting: Implications for IFRS," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(6), pages 511-528.
  47. Dorine Mattar & Rim El Khoury & Melissa Chaanine, 2024. "Factors Affecting Auditor Change Decisions: The Case of United Kingdom," SAGE Open, , vol. 14(3), pages 21582440241, July.
  48. Vlad‐Andrei Porumb & Abe De Jong & Carel Huijgen & Teye Marra & Jan Van Dalen, 2021. "The Effect of Auditor Style on Reporting Quality: Evidence from Germany," Abacus, Accounting Foundation, University of Sydney, vol. 57(1), pages 1-26, March.
  49. Guang-Zheng Chen, 2020. "Related Party Transactions and Opinion Shopping," Journal of Applied Finance & Banking, SCIENPRESS Ltd, vol. 10(1), pages 1-9.
  50. Qiang Ye & Jie Gao & Weiguang Zheng, 2018. "Accounting Standards, Earnings Transparency and Audit Fees: Convergence with IFRS in China," Australian Accounting Review, CPA Australia, vol. 28(4), pages 525-537, December.
  51. Chi, Wei & Zhang, Haiyan, 2010. "Are stronger executive incentives associated with cross-listing? Evidence from China," China Economic Review, Elsevier, vol. 21(1), pages 150-160, March.
  52. Jennifer N. Carpenter & Fangzhou Lu & Robert F. Whitelaw, 2015. "The Real Value of China's Stock Market," NBER Working Papers 20957, National Bureau of Economic Research, Inc.
  53. 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.
  54. Xin Yu & Peng Zhang & Ying Zheng, 2015. "Corporate Governance, Political Connections, and Intra-Industry Effects: Evidence from Corporate Scandals in China," Financial Management, Financial Management Association International, vol. 44(1), pages 49-80, March.
  55. Jiang, Guohua & Rao, Pingui & Yue, Heng, 2015. "Tunneling through Non-Operational Fund Occupancy: An investigation based on officially identified activities," Journal of Corporate Finance, Elsevier, vol. 32(C), pages 295-311.
  56. DeFond, Mark & Li, Zengquan & Wong, T.J. & Wu, Kaiwen, 2024. "Competence vs. Independence: Auditors' connections with members of their clients’ business community," Journal of Accounting and Economics, Elsevier, vol. 78(1).
  57. Mao, Juan & Qi, Baolei & Xu, Qian, 2017. "Does International Accounting Network Membership Affect Audit Fees and Audit Quality? Evidence From China," The International Journal of Accounting, Elsevier, vol. 52(3), pages 262-278.
  58. Yongliang Wu & Zihui Li & Min Zhang & Shengbao Zhai, 2023. "Auditor Assignments and Audit Quality," Australian Accounting Review, CPA Australia, vol. 33(2), pages 160-187, June.
  59. Wang, Qiong & Wang, Huajie & Wang, Kemin, 2024. "Making outside directors inside: Independent directors’ corporate site visits and real earnings management," The British Accounting Review, Elsevier, vol. 56(6).
  60. In†Mu Haw & Daqing Qi & Donghui Wu & Woody Wu, 2005. "Market Consequences of Earnings Management in Response to Security Regulations in China," Contemporary Accounting Research, John Wiley & Sons, vol. 22(1), pages 95-140, March.
  61. Lisic, Ling Lei & Silveri, Sabatino (Dino) & Song, Yanheng & Wang, Kun, 2015. "Accounting fraud, auditing, and the role of government sanctions in China," Journal of Business Research, Elsevier, vol. 68(6), pages 1186-1195.
  62. Conyon, Martin J. & He, Lerong, 2011. "Executive compensation and corporate governance in China," Journal of Corporate Finance, Elsevier, vol. 17(4), pages 1158-1175, September.
  63. Ye, Kangtao & Cheng, Yingli & Gao, Jingyu, 2014. "How individual auditor characteristics impact the likelihood of audit failure: Evidence from China," Advances in accounting, Elsevier, vol. 30(2), pages 394-401.
  64. Healy, Paul M. & Palepu, Krishna G., 2001. "Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature," Journal of Accounting and Economics, Elsevier, vol. 31(1-3), pages 405-440, September.
  65. Wu, Grace Shu-hsing & Li, Shu-hsing & Lin, Steve, 2014. "The effects of harmonization and convergence with IFRS on the timeliness of earnings reported under Chinese GAAP," Journal of Contemporary Accounting and Economics, Elsevier, vol. 10(2), pages 148-159.
  66. Pei, Donglin & Hamill, Philip A., 2013. "Do modified audit opinions for Shanghai listed firms convey heterogeneous information?," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 22(1), pages 1-11.
  67. Carpenter, Jennifer N. & Lu, Fangzhou & Whitelaw, Robert F., 2018. "The real value of China’s stock market," BOFIT Discussion Papers 2, Bank of Finland, Institute for Economies in Transition.
  68. Michael Firth & Kailong (Philip) Wang & Sonia ML Wong, 2015. "Corporate Transparency and the Impact of Investor Sentiment on Stock Prices," Management Science, INFORMS, vol. 61(7), pages 1630-1647, July.
  69. Ming Jian & T. J. Wong, 2010. "Propping through related party transactions," Review of Accounting Studies, Springer, vol. 15(1), pages 70-105, March.
  70. Guo, Hong & Li, Wanli & Zhong, Yuxiang, 2019. "Political involvement and firm performance — Chinese setting and cross-country evidence," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 59(C), pages 218-231.
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