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Keywords: political connections
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Journal Articles
Accounting Horizons (2022) 36 (3): 103–126.
Published: 01 September 2022
...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...
Journal Articles
Accounting Horizons (2021) 35 (3): 1–22.
Published: 01 September 2021
...Keval Amin; Chansog (Francis) Kim; Zhifeng Yang; Feiteng Ye SYNOPSIS This study investigates the impact of political connections, as measured by having directors that previously held political positions, on audit pricing. We document that auditors charge higher fees to politically connected firms...