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Does the Chinese Ministry of Finance’s Accounting Inspection Deter Low-Quality Audits?

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inferredcites →https://doi.org/10.1007/s10551-015-2770-6openalex-snapshot
Reputational Implications for Partners After a Major Audit Failure: Evidence from China
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Social connections between media and firm executives and the properties of media reporting
inferredcites →https://doi.org/10.1007/s40804-017-0070-6openalex-snapshot
An Empirical Analysis of the Public Enforcement of Securities Law in China: Finding the Missing Piece of the Puzzle
inferredcites →https://doi.org/10.1016/0165-4101(81)90002-1openalex-snapshot
Auditor size and audit quality
inferredcites →https://doi.org/10.1016/j.frl.2024.106248openalex-snapshot
Government accounting supervision and risk of stock price crashes of listed companies: Evidence from the ministry of finance in China
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Judicial local protectionism in China: An empirical study of IP cases
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State ownership, the institutional environment, and auditor choice: Evidence from China
inferredcites →https://doi.org/10.1016/j.jacceco.2009.04.003openalex-snapshot
How should the auditors be audited? Comparing the PCAOB Inspections with the AICPA Peer Reviews
inferredcites →https://doi.org/10.1016/j.jacceco.2010.07.003openalex-snapshot
The quality of accounting information in politically connected firms
inferredcites →https://doi.org/10.1016/j.jacceco.2014.04.004openalex-snapshot
Political connections and SEC enforcement
inferredcites →https://doi.org/10.1016/j.jacceco.2014.09.002openalex-snapshot
A review of archival auditing research
inferredcites →https://doi.org/10.1016/j.jacceco.2015.09.003openalex-snapshot
Do school ties between auditors and client executives influence audit outcomes?
inferredcites →https://doi.org/10.1016/j.jacceco.2016.02.001openalex-snapshot
Does PCAOB inspection access improve audit quality? An examination of foreign firms listed in the United States
inferredcites →https://doi.org/10.1016/j.jacceco.2017.06.002openalex-snapshot
Is the SEC Captured? Evidence from Comment-Letter Reviews
inferredcites →https://doi.org/10.1016/j.jacceco.2024.101702openalex-snapshot
Competence vs. Independence: Auditors' connections with members of their clients’ business community
inferredcites →https://doi.org/10.1016/j.jaccpubpol.2017.02.004openalex-snapshot
Managerial ability, political connections, and fraudulent financial reporting in China
inferredcites →https://doi.org/10.1016/j.jaccpubpol.2017.03.004openalex-snapshot
Do Chinese state subsidies affect voluntary corporate social responsibility disclosure?
inferredcites →https://doi.org/10.1016/j.jaccpubpol.2022.106947openalex-snapshot
The impact of PCAOB international registration on audit quality and audit fees: Evidence from China
inferredcites →https://doi.org/10.1016/j.jcorpfin.2018.05.005openalex-snapshot
Does crackdown on corruption reduce stock price crash risk? Evidence from China
inferredcites →https://doi.org/10.1016/j.jcorpfin.2019.06.001openalex-snapshot
Political connections and directors' and officers' liability insurance – Evidence from China
inferredcites →https://doi.org/10.1016/j.jeconom.2020.12.001openalex-snapshot
Difference-in-Differences with multiple time periods
inferredcites →https://doi.org/10.1016/j.jeconom.2021.03.014openalex-snapshot
Difference-in-differences with variation in treatment timing
inferredcites →https://doi.org/10.1016/j.jfineco.2004.06.010openalex-snapshot
Law, finance, and economic growth in China
inferredcites →https://doi.org/10.1016/j.jfineco.2008.10.003openalex-snapshot
Opaque financial reports, R2, and crash risk☆
inferredcites →https://doi.org/10.1016/s0165-4101(00)00005-7openalex-snapshot
The impact of improved auditor independence on audit market concentration in China
inferredcites →https://doi.org/10.1017/s0022109022000977openalex-snapshot
Negation of Sanctions: The Personal Effect of Political Contributions
inferredcites →https://doi.org/10.1086/228311openalex-snapshot
Economic Action and Social Structure: The Problem of Embeddedness
inferredcites →https://doi.org/10.1086/259394openalex-snapshot
Crime and Punishment: An Economic Approach
inferredcites →https://doi.org/10.1093/rfs/hhz149openalex-snapshot
Public Oversight and Reporting Credibility: Evidence from the PCAOB Audit Inspection Regime
inferredcites →https://doi.org/10.1108/jfc-12-2020-0257openalex-snapshot
Political connections, political corruption and auditing: a literature review
inferredcites →https://doi.org/10.1111/1475-679x.12097openalex-snapshot
Do Audit Clients Successfully Engage in Opinion Shopping? Partner‐Level Evidence
inferredcites →https://doi.org/10.1111/1475-679x.12151openalex-snapshot
Do PCAOB Inspections Improve the Quality of Internal Control Audits?
inferredcites →https://doi.org/10.1111/1475-679x.12251openalex-snapshot
Effects of Increasing Enforcement on Financial Reporting Quality and Audit Quality
inferredcites →https://doi.org/10.1111/1911-3846.12360openalex-snapshot
Do Political Connections Weaken Tax Enforcement Effectiveness?
inferredcites →https://doi.org/10.1111/1911-3846.12467openalex-snapshot
U.S. Auditors' Perceptions of the PCAOB Inspection Process: A Behavioral Examination
inferredcites →https://doi.org/10.1111/1911-3846.12557openalex-snapshot
China's Anti‐Corruption Campaign and Financial Reporting Quality
inferredcites →https://doi.org/10.1111/1911-3846.12642openalex-snapshot
Do Political Connections Induce More or Less Opportunistic Financial Reporting? Evidence from Close Elections Involving SEC ‐Influential Politicians*
inferredcites →https://doi.org/10.1111/1911-3846.12702openalex-snapshot
Is There a Brain Drain in Auditing? The Determinants and Consequences of Auditors Leaving Public Accounting*
inferredcites →https://doi.org/10.1111/1911-3846.12988openalex-snapshot
Auditor political connections and SEC oversight
inferredcites →https://doi.org/10.1111/jofi.12198openalex-snapshot
The Brain Gain of Corporate Boards: Evidence from China
inferredcites →https://doi.org/10.1111/puar.12612openalex-snapshot
Reputation and Accountability Relationships: Managing Accountability Expectations through Reputation
inferredcites →https://doi.org/10.1257/aer.20170947openalex-snapshot
Media Bias in China
inferredcites →https://doi.org/10.1257/aer.20180841openalex-snapshot
Social Ties and the Selection of China’s Political Elite
inferredcites →https://doi.org/10.1257/aer.20220656openalex-snapshot
Direct and Indirect Effects of Investment Tax Incentives
inferredcites →https://doi.org/10.1287/mnsc.2017.2925openalex-snapshot
Social Connections Within Executive Teams and Management Forecasts
inferredcites →https://doi.org/10.1287/mnsc.2021.4197openalex-snapshot
Brand Capital and Stock Price Crash Risk
inferredcites →https://doi.org/10.1515/til-2018-0011openalex-snapshot
Rethinking the Relationship Between Public Regulation and Private Litigation: Evidence from Securities Class Action in China
inferredcites →https://doi.org/10.1561/1400000039openalex-snapshot
Corporate Governance Research on Listed Firms in China: Institutions, Governance and Accountability
inferredcites →https://doi.org/10.2307/2095101openalex-snapshot
The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields
inferredcites →https://doi.org/10.2307/2118401openalex-snapshot
Geographic Localization of Knowledge Spillovers as Evidenced by Patent Citations
inferredcites →https://doi.org/10.2307/254974openalex-snapshot
Failures in Upward Communication in Organizations: Three Possible Culprits
inferredcites →https://doi.org/10.2307/3003160openalex-snapshot
The Theory of Economic Regulation
inferredcites →https://doi.org/10.2308/accr-50734openalex-snapshot
Will Disclosure of Friendship Ties between Directors and CEOs Yield Perverse Effects?
inferredcites →https://doi.org/10.2308/accr-51696openalex-snapshot
Do Social Ties between External Auditors and Audit Committee Members Affect Audit Quality?
inferredcites →https://doi.org/10.2308/accr-52635openalex-snapshot
Real Effects of PCAOB International Inspections
inferredcites →https://doi.org/10.2308/accr.2008.83.5.1315openalex-snapshot
Litigation Risk, Audit Quality, and Audit Fees: Evidence from Initial Public Offerings
inferredcites →https://doi.org/10.2308/tar-2015-0422openalex-snapshot
Network-Induced Agency Conflicts in Delegated Portfolio Management
inferredcites →https://doi.org/10.2308/tar-2018-0651openalex-snapshot
Industry-Specific Knowledge Transfer in Audit Firms: Evidence from Audit Firm Mergers in China
inferredcites →https://doi.org/10.2308/tar-2019-0341openalex-snapshot
The Effect of Staff Auditor Reputation on Audit Quality Enhancing Actions
inferredcites →https://doi.org/10.2308/tar-2020-0134openalex-snapshot
The Effect of Audit Firm Internal Inspections on Auditor Effort and Financial Reporting Quality
inferredcites →https://doi.org/10.2308/tar-2020-0658openalex-snapshot
Does Public Company Accounting Oversight Board Regulatory Enforcement Deter Low-Quality Audits?
inferredcites →https://doi.org/10.2308/tar-2021-0061openalex-snapshot
Local Political Corruption and Financial Reporting Conservatism
inferredcites →https://doi.org/10.2308/tar-2023-0021openalex-snapshot
Auditor Perceptions, Reactions, and Responses to PCAOB Inspection Feedback
inferredcites →https://doi.org/10.2308/tar-9505096112openalex-snapshot
Detecting Earnings Management.
inferredcites →https://doi.org/10.4324/9780429494338-13openalex-snapshot
Social Structure and Competition in Interfirm Networks: The Paradox of Embeddedness
inferredcites →https://doi.org/10.4337/9781035312610.00019openalex-snapshot
The economics of auditing in China
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