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Keywords: China
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Journal Articles
AUDITING: A Journal of Practice & Theory (2023) 42 (4): 23–44.
Published: 01 November 2023
...Ole-Kristian Hope; Heng Yue; Qinlin Zhong SUMMARY This paper examines whether and how firms’ engagement in related-party transactions (RPTs) is shaped by public communication of audit risks as required by the expanded audit report. Using the phased regulatory changes in China and a difference...
Journal Articles
AUDITING: A Journal of Practice & Theory (2019) 38 (2): 79–99.
Published: 01 May 2019
...Hsihui Chang; Yingwen Guo; Phyllis Lai Lan Mo SUMMARY This study examines how audit fee stickiness varies with changes in market competition in China and its effect on audit quality. The Chinese audit market structure has changed significantly since the Chinese Institute of Certified Public...
Journal Articles
AUDITING: A Journal of Practice & Theory (2016) 35 (2): 121–145.
Published: 01 May 2016
...Ting-Chiao Huang; Hsihui Chang; Jeng-Ren Chiou SUMMARY We investigate the effects of audit market concentration on audit fees and audit quality in China, where competition is intense and the legal environment is relatively weak compared with developed countries. Analyzing 12,334 firm-year...