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This study investigates whether the accrual patterns differ between two groups of Chinese firms cross-listed in Hong Kong: those employing Big4 vs. those employing non-Big 4. The evidence suggests that clients of Big 4 auditors report less unsigned discretionary accruals relative to clients of non-Big 4 auditors. Further, cross-listed firms with non-Big 4 auditors are more likely to understate their earnings and experience larger reversals of accruals in the future than cross-listed firms with Big 4 auditors. The findings suggest Big 4 auditors play a meaningful role in improving earnings quality for cross-listed firms, which help explain why cross-listed firms have higher earning quality than their domestic counterparts documented by prior literature. This Study addresses an interesting and important research question.
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Über die Autorin bzw. den Autor
Qingquan Xin is a Professor of Accounting at the school of Economics and Business Administration of the Chongqing University. Professor Xin’s primary research interests include corporate governance and accounting information in capital markets.
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- VerlagLAP Lambert Academic Publishing
- Erscheinungsdatum2014
- ISBN 10 3659571814
- ISBN 13 9783659571817
- EinbandTapa blanda
- SpracheEnglisch
- Anzahl der Seiten52
- Kontakt zum HerstellerNicht verfügbar
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Auditor choice and accruals patterns of cross-listed firms
Verlag:
LAP LAMBERT Academic Publishing, 2014
ISBN 10: 3659571814
ISBN 13: 9783659571817
Neu
Softcover
Anbieter: moluna, Greven, Deutschland
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Foto des Verkäufers
Auditor choice and accruals patterns of cross-listed firms
Verlag:
LAP LAMBERT Academic Publishing Aug 2014, 2014
ISBN 10: 3659571814
ISBN 13: 9783659571817
Neu
Taschenbuch
Anbieter: buchversandmimpf2000, Emtmannsberg, BAYE, Deutschland
Verkäuferbewertung 5 von 5 Sternen
Taschenbuch. Zustand: Neu. Neuware -This study investigates whether the accrual patterns differ between two groups of Chinese firms cross-listed in Hong Kong: those employing Big4 vs. those employing non-Big 4. The evidence suggests that clients of Big 4 auditors report less unsigned discretionary accruals relative to clients of non-Big 4 auditors. Further, cross-listed firms with non-Big 4 auditors are more likely to understate their earnings and experience larger reversals of accruals in the future than cross-listed firms with Big 4 auditors. The findings suggest Big 4 auditors play a meaningful role in improving earnings quality for cross-listed firms, which help explain why cross-listed firms have higher earning quality than their domestic counterparts documented by prior literature. This Study addresses an interesting and important research question.Books on Demand GmbH, Überseering 33, 22297 Hamburg 52 pp. Englisch. Artikel-Nr. 9783659571817
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