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Keywords: auditor
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Journal Articles
Accounting Horizons (2023) 37 (3): 117–146.
Published: 01 September 2023
...Zhi-Yuan Feng; Divesh S. Sharma; Mai Dao; Hua-Wei Huang SYNOPSIS We examine (1) the association between global-level and joint global-, national-, and city-level auditor industry specialization and audit clients’ cost of equity capital and (2) how the national investor protection environment...
Journal Articles
Accounting Horizons (2018) 32 (4): 85–115.
Published: 01 December 2018
...Junxiong Fang; Lerong He; Tara Shankar Shaw SYNOPSIS We investigate the role of external auditors in constraining managerial slack. Using panel data on Chinese public firms, we find that firms hiring Big 8 auditors are associated with reduced managerial slack after controlling for the endogenous...
Journal Articles
Accounting Horizons (2018) 32 (2): 103–119.
Published: 01 June 2018
... of interest whistleblower document retention compensation nonprofit organizations regulation auditor We examine the relation between IRS mandatory governance policy disclosure requirements and the adoption by nonprofits of the governance policies whose existence must be disclosed. Regulation...