...Ku He; Xiaofei Pan; Gary Gang Tian; Yanling Wu; Chun Cai SYNOPSIS In this study, we propose a reciprocal rent-seeking game between politicians and individual auditors with political connections and examine how these auditors' political connections influence their audit quality. Using hand...

...Haina Shi; Wen Wen; Gaoguang Zhou; Xindong (Kevin) Zhu SYNOPSIS In this study, we investigate whether individual auditors are associated with the comparability of their clients' financial statements, based on a sample of Chinese companies audited by ten large audit firms. We demonstrate...