The dark side of audit market competition

Citations

Cited by:

1. Pi, Yabin & Wang, Yanzhen, 2025. "Transportation infrastructure, comparative advantage, and regional specialization: Evidence from China’s high-speed railway network," Transportation Research Part A: Policy and Practice, Elsevier, vol. 191(C).
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3. Wang, Jiaxin & Qiang, Haofan & Liang, Yuchao & Huang, Xiang & Zhong, Wenrui, 2024. "How carbon risk affects corporate debt defaults: Evidence from Paris agreement," Energy Economics, Elsevier, vol. 129(C).
4. Yao, Jie & Su, Shengqi & Liu, Shanmin, 2023. "The effect of key audit matters reviewing on loan approval decisions?," Finance Research Letters, Elsevier, vol. 58(PB).
5. Wang, Jiaxin & Wu, Guilin & Huang, Xiang & Sun, Di & Song, Zilong, 2023. "Peer effects of corporate product quality information disclosure: Learning and competition," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 88(C).
6. Guocai Chen & Tongying Liang & Xiude Chen, 2025. "How do firms’ performance shortfalls affect digital transformation? The role of peer experience and persistent underperformance," Review of Managerial Science, Springer, vol. 19(3), pages 757-795, March.
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9. Zhang, Yiling & Wei, Lang, 2023. "Does regional audit market competition influence audit pricing? Evidence based on the spatial distribution of the audit market," Finance Research Letters, Elsevier, vol. 58(PC).
10. Zheng, Siyu & Zhang, Qihao & Zhang, Pengdong, 2023. "Can customer concentration affect corporate ESG performance?," Finance Research Letters, Elsevier, vol. 58(PB).
11. Yuhui Dang & Jian Sun & Yang Zhao, 2024. "Retail shareholder activism and corporate innovation: evidence from investor interaction platforms in China," Quality & Quantity: International Journal of Methodology, Springer, vol. 58(2), pages 1827-1858, April.
12. Liu, Xiaoying & Wang, Yujing & Li, Meng & Gao, Haoyu, 2024. "The importance of speed to corporate financial asset holdings: Evidence from high-speed rail," Pacific-Basin Finance Journal, Elsevier, vol. 85(C).
13. Dou, Huan & Pang, Xinyuan & Ke, Huan & Liu, Yuanyuan, 2024. "Pain or gain? The effects of transportation infrastructure on labor costs in China 1," International Review of Economics & Finance, Elsevier, vol. 91(C), pages 413-431.
14. Hung Chan, K. & Liu, Qiliang & Mo, Phyllis Lai Lan & Tian, Li, 2025. "High-speed railways, audit partner changes across audit offices and audit quality: Evidence from China," The British Accounting Review, Elsevier, vol. 57(3).
15. Peng, Cong & Chau, Ka Yin, 2023. "Independent audit quality and corporate cash holdings," Finance Research Letters, Elsevier, vol. 58(PB).
16. Long, Houyin & Wu, Zhifeng & Huang, Xiang & Wang, Jiaxin & Zhang, Qihao, 2023. "The deleveraging puzzle of investment opportunity shock: A quasi-natural experiments on drug marketing authorization holder," International Review of Financial Analysis, Elsevier, vol. 90(C).
17. Wang, Jiaxin & Guo, Xu & Sun, Di & Huang, Rui, 2024. "Alcohol culture and employee treatment," International Review of Financial Analysis, Elsevier, vol. 96(PB).
18. Guo, Xiaofang & Chen, Sicen & Liu, Chenlan, 2025. "Business environment optimization effects on enterprise environmental protection investment," Finance Research Letters, Elsevier, vol. 71(C).
19. Zhang, Qiufeng & Huang, Huan & Chen, Liang & Wang, Yushi, 2025. "How does green finance affect carbon emission intensity? The role of green technology innovation and internet development," International Review of Economics & Finance, Elsevier, vol. 99(C).
20. Wang, Jiaxin & Huang, Hongyan & Huang, Xiang & Sun, Di & Song, Zilong, 2024. "Returning from overseas: STEMs migration and corporate digitalization," International Review of Financial Analysis, Elsevier, vol. 91(C).
21. Li, Tianpei (Constance) & Walton, Stephanie, 2023. "Is there a dark side of competition? Product market competition and auditor-client contracting," Advances in accounting, Elsevier, vol. 62(C).
22. Wang, Jiaxin & Huang, Xiang & Sun, Di & Xu, Rui, 2024. "Government department merger, perception of administrative barriers, and corporate investment: Evidence from China's state administration for market regulation," Finance Research Letters, Elsevier, vol. 67(PA).
23. Wang, Jiaxin & Chen, Jin & Huang, Xiang & Song, Zilong, 2023. "Principal SOE customers and corporate tax avoidance: Evidence from the government arrears clearance reform," Energy Economics, Elsevier, vol. 128(C).
24. Chen, Han & Deng, Jianping & Lu, Meiting & Zhang, Pengdong & Zhang, Qihao, 2024. "Government environmental attention, credit supply and firms' green investment," Energy Economics, Elsevier, vol. 134(C).
25. Jin, Yi & Liu, Sinuo & Sun, Yongping & Fang, Jie, 2024. "Energy transition and housing market bubbles: Evidence from prefecture cities in China," Energy Economics, Elsevier, vol. 133(C).
26. Zhang, Mengtao & Li, Wenwen & Luo, Yalin & Chen, Wenchuan, 2023. "Government audit supervision, financialization, and executives' excess perks: Evidence from Chinese state-owned enterprises," International Review of Financial Analysis, Elsevier, vol. 89(C).
27. Zhang, Wei & Ke, Jinjun & Ding, Yougang & Chen, Sicen, 2024. "Greening through finance: Green finance policies and firms' green investment," Energy Economics, Elsevier, vol. 131(C).
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30. Chen, Sicen & Liu, Siyi & Zhang, Junsheng & Zhang, Pengdong, 2023. "The effect of extreme rainfall on corporate financing policies," Journal of Economic Behavior & Organization, Elsevier, vol. 216(C), pages 670-685.