The past 25 years have seen an exponential growth in the number of China studies in the
leading accounting journals. The rise in China-related research mirrors the country's …

We define higher audit quality as greater assurance of high financial reporting quality.
Researchers use many proxies for audit quality, with little guidance on choosing among …

We review recent literature on the role of financial reporting transparency in reducing
governance-related agency conflicts among managers, directors, and shareholders, as well …

We study events surrounding ChuoAoyama's failed audit of Kanebo, a large Japanese
cosmetics company whose management engaged in a massive accounting fraud …

Not surprisingly, the recent accounting scandals look different when viewed from the
perspectives of the political/regulatory process and of the market for corporate governance …

We use data from internal assessments of audit quality in a Big 4 firm to investigate the
impact of audit firm tenure and auditor‐provided non‐audit services (NAS) on audit quality …

Using an international sample of firms from 31 countries, we study the relation between
auditor quality and corporate tax aggressiveness. Employing an indicator variable for tax …

We extend recent research on the links between political connections and financial reporting
by examining the role of auditor choice. Our evidence that public firms with political …

This study examines the persistence and economic consequences of variations in reporting
style across audit partners in individual engagements. Our results show that both aggressive …

We find that auditors of more conservative clients charge lower fees, issue fewer going
concern opinions, and resign less frequently, consistent with more conservative clients …