Auditors' Governance Functions and Legal Environments: An International Investigation^*

Accepted by Gord Richardson. We acknowledge the financial support of the Research Grants Council of the Hong Kong SAR government (CUHK6145/02H). We appreciate helpful comments from two anonymous reviewers, Gil S. Bae, Gary Biddle, Mingyi Hung, Jere Francis, Clive Lennox, Suil Pae, Gordon Richardson (editor), Richard Riley, Christine Tan, and other workshop participants at Hong Kong University of Science and Technology, Seoul National University, the 2002 Korean Accounting Association Annual Conference, the 2002 Accounting Association of Australia and New Zealand Annual Conference, the 2003 American Accounting Association Annual Conference, and the Auditing Section Conference. This paper was previously titled “Audit markets and legal environments: An international investigation.”

Number of times cited according to CrossRef: 212

• Isabel‐María García‐Sánchez, Jennifer Martínez‐Ferrero and María‐Antonia Garcia‐Benau, Integrated reporting: The mediating role of the board of directors and investor protection on managerial discretion in munificent environments, Corporate Social Responsibility and Environmental Management, 26, 1, (29-45), (2018).
• Jeong-Bon Kim, Mikhail Pevzner and Xiangang Xin, Foreign institutional ownership and auditor choice: Evidence from worldwide institutional ownership, Journal of International Business Studies, 10.1057/s41267-018-0160-x, 50, 1, (83-110), (2018).
• W. Robert Knechel, Natalia Mintchik, Mikhail Pevzner and Uma Velury, The Effects of Generalized Trust and Civic Cooperation on the Big N Presence and Audit Fees Across the Globe, AUDITING: A Journal of Practice & Theory, 10.2308/ajpt-52014, 38, 1, (193-219), (2019).
• Huili Chen, Ying Chen, Bin Lin and Yanchao Wang, Can short selling improve internal control? An empirical study based on the difference‐in‐differences model, Accounting & Finance, 58, 5, (1233-1259), (2019).
• Dennis Liempd, Reiner Quick and Bent Warming‐Rasmussen, Auditor‐provided nonaudit services: Post‐EU‐regulation evidence from Denmark, International Journal of Auditing, 23, 1, (1-19), (2018).
• Fabio La Rosa, Carlo Caserio and Francesca Bernini, Corporate governance of audit firms: Assessing the usefulness of transparency reports in a Europe‐wide analysis, Corporate Governance: An International Review, 27, 1, (14-32), (2018).
• Xingqiang Du, Does CEO-Auditor Dialect Sharing Impair Pre-IPO Audit Quality? Evidence from China, Journal of Business Ethics, 10.1007/s10551-017-3571-x, 156, 3, (699-735), (2017).
• Hong Huang, Xiangting Kong and Albert Tsang, Professional Accountancy Organizations and Stock Market Development, Journal of Business Ethics, 10.1007/s10551-017-3665-5, 157, 1, (231-260), (2017).
• Ahrum Choi, Jong‐Hag Choi and Byungcherl Charlie Sohn, The Joint Effect of Audit Quality and Legal Regimes on the Use of Real Earnings Management: International Evidence, Contemporary Accounting Research, 35, 4, (2225-2257), (2018).
• Muhammad Ansar Majeed, Chao Yan and Muhammad Zubair Tauni, How does competition shape managerial decisions? Product market competition and financial statement comparability, Management Decision, 10.1108/MD-04-2017-0319, 56, 11, (2437-2471), (2018).
• Olof Bik and Reggy Hooghiemstra, Cultural Differences in Auditors' Compliance with Audit Firm Policy on Fraud Risk Assessment Procedures, AUDITING: A Journal of Practice & Theory, 10.2308/ajpt-51998, 37, 4, (25-48), (2018).
• Xingqiang Du, Jingwei Yin and Fei Hou, Auditor human capital and financial misstatement: Evidence from China, China Journal of Accounting Research, 10.1016/j.cjar.2018.06.001, (2018).
• Jorg Bley, Mohsen Saad and Anis Samet, Auditor choice and bank risk taking, International Review of Financial Analysis, 10.1016/j.irfa.2018.11.003, (2018).
• Reiner Quick and Florian Schmidt, Do audit firm rotation, auditor retention, and joint audits matter? – An experimental investigation of bank directors' and institutional investors' perceptions, Journal of Accounting Literature, 10.1016/j.acclit.2018.01.003, 41, (1-21), (2018).
• Mohammad Alhadab, Abnormal audit fees and accrual and real earnings management: evidence from UK, Journal of Financial Reporting and Accounting, 10.1108/JFRA-07-2017-0050, 16, 3, (395-416), (2018).
• Rubing Liu, Xiangting Kong, Ziyao San and Albert Tsang, Audited financial reporting and voluntary disclosure: International evidence on management earnings forecasts, International Journal of Auditing, 22, 2, (249-267), (2018).
• John L. Abernathy, Thomas R. Kubick and Adi Masli, Evidence on the relation between managerial ability and financial reporting timeliness, International Journal of Auditing, 22, 2, (185-196), (2018).
• Hwa‐Hsien Hsu, Che‐Hung Lin and Shou‐Min Tsao, Founding family and auditor choice: Evidence from Taiwan, Corporate Governance: An International Review, 26, 2, (118-142), (2017).
• Cédric Poretti, Alain Schatt and Liesbeth Bruynseels, Audit committees’ independence and the information content of earnings announcements in Western Europe, Journal of Accounting Literature, 40, (29), (2018).
• Nan‐Ting Kuo and Cheng‐Few Lee, Investor legal protection, capitalized development costs, and audit fees: A cross‐country analysis, Journal of International Financial Management & Accounting, 29, 1, (57-82), (2017).
• Xingqiang Du and Shaojuan Lai, Financial Distress, Investment Opportunity, and the Contagion Effect of Low Audit Quality: Evidence from China, Journal of Business Ethics, 10.1007/s10551-015-2986-5, 147, 3, (565-593), (2015).
• Xingqiang Du, Hospitality and auditor independence: do gifts blind the eyes?, China Journal of Accounting Studies, (1), (2018).
• Óscar Villarón-Peramato, Jennifer Martínez-Ferrero and Isabel-María García-Sánchez, CSR as entrenchment strategy and capital structure: corporate governance and investor protection as complementary and substitutive factors, Review of Managerial Science, 10.1007/s11846-016-0212-1, 12, 1, (27-64), (2016).
• Jun Chen, Wang Dong, Shuo Li and Yu (Tony) Zhang, Perceived audit quality, state ownership, and stock price delay: evidence from China, Asia-Pacific Journal of Accounting & Economics, 25, 1-2, (253), (2018).
• Mingyi Hung, Yongtae Kim and Siqi Li, Political connections and voluntary disclosure: Evidence from around the world, Journal of International Business Studies, 10.1057/s41267-017-0139-z, 49, 3, (272-302), (2018).
• Aasmund Eilifsen, Reiner Quick, Florian Schmidt and Steffen Umlauf, Investors' perceptions of nonaudit services and their type in Germany: The financial crisis as a turning point, International Journal of Auditing, 22, 2, (298-316), (2018).
• Fang-Chi Lin, Yu-Cheng Lin and Chieh-Shuo Chen, Accrual reversals and audit fees: the role of abnormal audit fees, Asia-Pacific Journal of Accounting & Economics, 25, 1-2, (276), (2018).
• Yue He, Bing Li, Zhenbin Liu and Jeffrey A. Pittman, Does the Threat of a PCAOB Inspection Mitigate U.S. Institutional Investorss Home Bias?, SSRN Electronic Journal, 10.2139/ssrn.3079447, (2018).
• Dorota Dobija and Karolina Skorulska, Can Board Members with Foreign Experience Help to Deliver Financial Reports?, SSRN Electronic Journal, 10.2139/ssrn.3123016, (2018).
• Rina Datt, Le Luo, Qingliang Tang and Girijasankar Mallik, An International Study of Determinants of Voluntary Carbon Assurance, Journal of International Accounting Research, 10.2308/jiar-52221, 17, 3, (1-20), (2018).
• Tatiana Mazza, Stefano Azzali and Kenneth John Reichelt, Industry Specialization in Italy: Interviews with Big 4 Partners, SSRN Electronic Journal, 10.2139/ssrn.3109082, (2018).
• Nerissa C. Brown, Jared D. Smith, Roger M. White and Chad J. Zutter, Political Corruption and Firm Value in the U.S., SSRN Electronic Journal, 10.2139/ssrn.3147385, (2018).
• Jean BBdard, Nathalie GonthierrBesacier and Alain Schatt, Consequences of Justifications of Assessments in French Expanded Audit Reports, SSRN Electronic Journal, 10.2139/ssrn.3175497, (2018).
• Reiner Quick, Niklas Schenk, Florian Schmidt and Thilo Towara, The impact of corporate governance on auditor choice: evidence from Germany, Journal of Management & Governance, (2017).
• Changhong Li, Jialong Li, Mingzhi Liu, Yuan Wang and Zhenyu Wu, Anti-misconduct policies, corporate governance and capital market responses: International evidence, Journal of International Financial Markets, Institutions and Money, 48, (47), (2017).
• S. Prakash Sethi, Terrence F. Martell and Mert Demir, Enhancing the Role and Effectiveness of Corporate Social Responsibility (CSR) Reports: The Missing Element of Content Verification and Integrity Assurance, Journal of Business Ethics, 144, 1, (59), (2017).
• Shou‐Min Tsao, Hsueh‐Tien Lu and Edmund C. Keung, Internationalization and Auditor Choice, Journal of International Financial Management & Accounting, 28, 3, (235-273), (2016).
• John L. Abernathy, Michael Barnes, Chad Stefaniak and Alexandria Weisbarth, An International Perspective on Audit Report Lag: A Synthesis of the Literature and Opportunities for Future Research, International Journal of Auditing, 21, 1, (100-127), (2016).
• Dan A. Simunic, Minlei Ye and Ping Zhang, The Joint Effects of Multiple Legal System Characteristics on Auditing Standards and Auditor Behavior, Contemporary Accounting Research, 34, 1, (7-38), (2016).
• Mohammad J. Abdolmohammadi, Steven M. DeSimone, Tien-Shih Hsieh and Zhihong Wang, Factors associated with internal audit function involvement with XBRL implementation in public companies: An international study, International Journal of Accounting Information Systems, 25, (45), (2017).
• Olof Bik and Reggy Hooghiemstra, The Effect of National Culture on Auditor-in-Charge Involvement, AUDITING: A Journal of Practice & Theory, 36, 1, (1), (2017).
• Dan Sunderland and Gregory M. Trompeter, Multinational Group Audits: Problems Faced in Practice and Opportunities for Research, AUDITING: A Journal of Practice & Theory, 10.2308/ajpt-51667, 36, 3, (159-183), (2017).
• Jennifer Martínez-Ferrero and Isabel-María García-Sánchez, Coercive, normative and mimetic isomorphism as determinants of the voluntary assurance of sustainability reports, International Business Review, 10.1016/j.ibusrev.2016.05.009, 26, 1, (102-118), (2017).
• Amira Ben-Hassoun, Chaker Aloui and Hamdi Ben-Nasr, Demand for audit quality in newly privatized firms in MENA region: Role of internal corporate governance mechanisms audit, Research in International Business and Finance, (2017).
• Wen He, Lilian Ng, Nataliya Zaiats and Bohui Zhang, Dividend policy and earnings management across countries, Journal of Corporate Finance, 42, (267), (2017).
• Asad Kausar, Richard J. Taffler and Christine E. L. Tan, Legal Regimes and Investor Response to the Auditor’s Going-Concern Opinion, Journal of Accounting, Auditing & Finance, 32, 1, (40), (2017).
• Valentina Marano, Peter Tashman and Tatiana Kostova, Escaping the iron cage: Liabilities of origin and CSR reporting of emerging market multinational enterprises, Journal of International Business Studies, 48, 3, (386), (2017).
• Hanwen Chen, Qiliang Liu, Le Luo and Tomo Suzuki, The consequences of private relationship between audit partners and their clients, Asia-Pacific Journal of Accounting & Economics, (1), (2017).
• Yi Si, M. M. Fonseka, Gao-liang Tian and Hua Feng, Audit risk and articulation errors from different cash flow disclosures: evidence from China, Asia-Pacific Journal of Accounting & Economics, (1), (2017).
• Xingqiang Du, What’s in a Surname? The Effect of Auditor-CEO Surname Sharing on Financial Misstatement, Journal of Business Ethics, (2017).
• Matthew Hoag, Mark Myring and Joe Schroeder, Has Sarbanes-Oxley standardized audit quality?, American Journal of Business, 32, 1, (2), (2017).
• Ku He, Xiaofei Pan and Gary Gang Tian, Political Connections, Audit Opinions, and Auditor Choice: Evidence from the Ouster of Government Officers, AUDITING: A Journal of Practice & Theory, 36, 3, (91), (2017).
• Ju Ryum Chung, Eun Jung Cho, Ho-Young Lee and Myungsoo Son, The impact of labour unions on external auditor selection and audit scope: evidence from the Korean market, Applied Economics, 49, 48, (4833), (2017).
• Xingqiang Du, Wei Jian and Shaojuan Lai, Do Foreign Directors Mitigate Earnings Management? Evidence From China, The International Journal of Accounting, 52, 2, (142), (2017).
• Sarowar Hossain, Kenichi Yazawa and Gary S. Monroe, The Relationship between Audit Team Composition, Audit Fees, and Quality, AUDITING: A Journal of Practice & Theory, 36, 3, (115), (2017).
• Aaron S. Yoon, Catering Through Disclosure: Evidence from Shanghai-Hong Kong Connect, SSRN Electronic Journal, 10.2139/ssrn.2990145, (2017).
• Benjamin W. Hoffman, Trung Pham and Mai Dao, Auditor Selection and Investment Risk, SSRN Electronic Journal, 10.2139/ssrn.3047610, (2017).
• Jong-Hag Choi, Jeong-Bon Kim, E. Yujin Lee and Hee-Yeon Sunwoo, Audit Market Concentration and Audit Fees: An International Investigation, SSRN Electronic Journal, 10.2139/ssrn.2985877, (2017).
• Elizabeth Carson, Roger Simnett, Ulrike Thuerheimer and Ann Vanstraelen, The Effect of National Inspection Regimes on Audit Quality, SSRN Electronic Journal, 10.2139/ssrn.3049828, (2017).
• Aasmund Eilifsen and Kjell Henry Knivsfll, Core Earnings Management: How Do Audit Firms Interact with the Balance Between Classification Shifting and Accruals Management?, SSRN Electronic Journal, 10.2139/ssrn.3080778, (2017).
• Aasmund Eilifsen and Kjell Knivsflå, The Role of Audit Firm Size, Non‐Audit Services, and Knowledge Spillovers in Mitigating Earnings Management during Large Equity Issues, International Journal of Auditing, 20, 3, (239-254), (2016).
• Nan-Ting Kuo and Cheng-Few Lee, A potential benefit of increasing book–tax conformity: evidence from the reduction in audit fees, Review of Accounting Studies, 21, 4, (1287), (2016).
• Sadok El Ghoul, Omrane Guedhami, Jeffrey A. Pittman and Sorin Rizeanu, Cross‐Country Evidence on the Importance of Auditor Choice to Corporate Debt Maturity, Contemporary Accounting Research, 33, 2, (718-751), (2015).
• Hichem Khlif and Khaled Samaha, Audit committee activity and internal control quality in Egypt, Managerial Auditing Journal, 31, 3, (269), (2016).
• Lihua Liu, RETRACTED: <i>Ownership Property, Product Market Competition and Auditor Choice</i>, Journal of Human Resource and Sustainability Studies, 04, 03, (183), (2016).
• Soo-Jung Jung, Bum-Joon Kim and Ju-Ryum Chung, The association between abnormal audit fees and audit quality after IFRS adoption, International Journal of Accounting & Information Management, 10.1108/IJAIM-07-2015-0044, 24, 3, (252-271), (2016).
• Kiridaran Kanagaretnam, Jimmy Lee, Chee Yeow Lim and Gerald J. Lobo, Relation between Auditor Quality and Tax Aggressiveness: Implications of Cross-Country Institutional Differences, AUDITING: A Journal of Practice & Theory, 35, 4, (105), (2016).
• Manuel Cano-Rodríguez, Santiago Sánchez-Alegría and Pablo Arenas-Torres, The influence of auditor’s opinion and auditor’s reputation on the cost of debt: evidence from private Spanish firmsLa influencia de la opinión de auditorãa y la reputación del auditor en el coste de la deuda: evidencia en las empresas españolas no cotizadas, Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad, 45, 1, (32), (2016).
• Shan Zhou, Roger Simnett and Wendy J. Green, Assuring a New Market: The Interplay between Country-Level and Company-Level Factors on the Demand for Greenhouse Gas (GHG) Information Assurance and the Choice of Assurance Provider, AUDITING: A Journal of Practice & Theory, 35, 3, (141), (2016).
• Simon Yu Kit Fung, Gaoguang Zhou and Xindong Zhu, Monitor objectivity with important clients: Evidence from auditor opinions around the world, Journal of International Business Studies, 47, 3, (263), (2016).
• Maria Wieczynska, The “Big” Consequences of IFRS: How and When Does the Adoption of IFRS Benefit Global Accounting Firms?, The Accounting Review, 91, 4, (1257), (2016).
• Lei Chen, Local Institutions, Audit Quality, and Corporate Scandals of US-Listed Foreign Firms, Journal of Business Ethics, 133, 2, (351), (2016).
• K. Hung Chan, Rebecca Luo and Phyllis Lai Lan Mo, Auditors' Constraining Effect on Tax Noncompliance at Different Book-Tax Conformity Levels in a Transition Economy, Journal of International Accounting Research, 15, 3, (1), (2016).
• Mara Cameran, Annalisa Prencipe and Marco Trombetta, Mandatory Audit Firm Rotation and Audit Quality, European Accounting Review, 25, 1, (35), (2016).
• Sadok El Ghoul, Omrane Guedhami and Jeffrey Pittman, Cross-country evidence on the importance of Big Four auditors to equity pricing: The mediating role of legal institutions, Accounting, Organizations and Society, 54, (60), (2016).
• Le Luo and Qingliang Tang, Determinants of the Quality of Corporate Carbon Management Systems: An International Study, The International Journal of Accounting, 51, 2, (275), (2016).
• Jeong-Bon Kim, Mikhail Pevzner and Xiangang Xin, Foreign Institutional Ownership and Auditor Choice: Evidence from Worldwide Institutional Ownership, SSRN Electronic Journal, 10.2139/ssrn.2807691, (2016).
• Ignace De Beelde and Sanne Tuybens, Enhancing the Credibility of Reporting on Corporate Social Responsibility in Europe, Business Strategy and the Environment, 24, 3, (190-216), (2013).
• Tatiana Mazza and Stefano Azzali, Effects of Internal Audit Quality on the Severity and Persistence of Controls Deficiencies, International Journal of Auditing, 19, 3, (148-165), (2015).
• Ryan J. Casey and Jonathan H. Grenier, Understanding and Contributing to the Enigma of Corporate Social Responsibility (CSR) Assurance in the United States, AUDITING: A Journal of Practice & Theory, 34, 1, (97), (2015).
• Ruth V. Aguilera, Kurt Desender, Michael K. Bednar and Jun Ho Lee, Connecting the Dots: Bringing External Corporate Governance into the Corporate Governance Puzzle, The Academy of Management Annals, 10.1080/19416520.2015.1024503, 9, 1, (483-573), (2015).
• Limei Cao, Wanfu Li and Limin Zhang, Audit mode change, corporate governance and audit effort, China Journal of Accounting Research, 8, 4, (315), (2015).
• Hamdi Ben-Nasr, Narjess Boubakri and Jean-Claude Cosset, Earnings quality in privatized firms: The role of state and foreign owners, Journal of Accounting and Public Policy, 34, 4, (392), (2015).
• David Hay, The frontiers of auditing research, Meditari Accountancy Research, 23, 2, (158), (2015).
• Phyllis L.L. Mo, Oliver M. Rui and Xi Wu, Auditors' Going Concern Reporting in the Pre- and Post-Bankruptcy Law Eras: Chinese Affiliates of Big 4 versus Local Auditors, The International Journal of Accounting, 50, 1, (1), (2015).
• Elena Dobre, Carmen Turlea and Eugeniu Turlea, The Influence of Post Crisis Corporate Governance Practices Upon Financial Audit, Procedia Economics and Finance, 32, (1100), (2015).
• Jeong-Bon Kim and Cheong H. Yi, Foreign versus domestic institutional investors in emerging markets: Who contributes more to firm-specific information flow?, China Journal of Accounting Research, 8, 1, (1), (2015).
• Patrick Krauß, Paul Pronobis and Henning Zülch, Abnormal audit fees and audit quality: initial evidence from the German audit market, Journal of Business Economics, 85, 1, (45), (2015).
• Mara Cameran, Jere R. Francis, Antonio Marra and Angela Pettinicchio, Are There Adverse Consequences of Mandatory Auditor Rotation? Evidence from the Italian Experience, AUDITING: A Journal of Practice & Theory, 34, 1, (1), (2015).
• Hye Seung (Grace) Lee, Xu Li and Heibatollah Sami, Conditional Conservatism and Audit Fees, Accounting Horizons, 10.2308/acch-50928, 29, 1, (83-113), (2015).
• Hua-Wei Huang, K Raghunandan, Ting-Chiao Huang and Jeng-Ren Chiou, Fee Discounting and Audit Quality Following Audit Firm and Audit Partner Changes: Chinese Evidence, The Accounting Review, 90, 4, (1517), (2015).
• Thanyaluk Vichitsarawong and Sompong Pornupatham, Do audit opinions reflect earnings persistence?, Managerial Auditing Journal, 30, 3, (244), (2015).
• John Preiato, Philip Brown and Ann Tarca, A Comparison of Between‐Country Measures of Legal Setting and Enforcement of Accounting Standards, Journal of Business Finance & Accounting, 42, 1-2, (1-50), (2015).
• Chia-Ling Cheng, Chih-Shun Hsu and Fan-Hua Kung, Political connections, managerial incentives and auditor choice: evidence from China, Pacific Accounting Review, 27, 4, (441), (2015).
• Raymond Leung, Cost of Equity Effects from Mandatory IFRS Adoption, Legal and Financial Institutions, and Auditor Quality Dimensions: Evidence from the E.U., SSRN Electronic Journal, 10.2139/ssrn.2673314, (2015).
• Jeh-Hyun Cho, Jeong-Hoon Hyun and Jae Yong Shin, Compensation Consultant Fees and CEO Pay, SSRN Electronic Journal, 10.2139/ssrn.2615675, (2015).
• Kiridaran (Giri) Kanagaretnam, Jimmy Lee, Chee Yeow Lim and Gerald J. Lobo, Relation between Auditor Quality and Corporate Tax Aggressiveness: Implications of Cross-Country Institutional Differences, SSRN Electronic Journal, 10.2139/ssrn.2716071, (2015).
• Simon Fung and Zheng Wang, On the Causal Effect of Information Asymmetry on Auditor Choice, SSRN Electronic Journal, 10.2139/ssrn.2782238, (2015).
• OMRANE GUEDHAMI, JEFFREY A. PITTMAN and WALID SAFFAR, Auditor Choice in Politically Connected Firms, Journal of Accounting Research, 52, 1, (107-162), (2013).
• Patrick Krauß, Benedikt M. Quosigk and Henning Zülch, Effects of Initial Audit Fee Discounts on Audit Quality: Evidence from Germany, International Journal of Auditing, 18, 1, (40-56), (2013).
• Mark DeFond and Jieying Zhang, A review of archival auditing research, Journal of Accounting and Economics, 10.1016/j.jacceco.2014.09.002, 58, 2-3, (275-326), (2014).
• Hsin-Yi Chi and Tzu-Ching Weng, Managerial legal liability and Big 4 auditor choice, Journal of Business Research, 10.1016/j.jbusres.2013.12.003, 67, 9, (1857-1869), (2014).
• David N. Herda, Martin E. Taylor and Glyn Winterbotham, The Effect of Country‐Level Investor Protection on the Voluntary Assurance of Sustainability Reports, Journal of International Financial Management & Accounting, 25, 2, (209-236), (2014).
• Arnt J. M. Verriest, Auditor Governance, Institutions and Analyst Forecast Properties: International Evidence, Journal of International Accounting Research, 10.2308/jiar-50490, 13, 1, (1-32), (2014).
• Omar Farooq and Khadija El Ouadrhiri, Financial centers and firm performance during the crisis period: Evidence from India, International Journal of Disclosure and Governance, 11, 2, (114), (2014).
• Julia Chou, Nataliya Zaiats and Bohui Zhang, Does auditor choice matter to foreign investors? Evidence from foreign mutual funds worldwide, Journal of Banking & Finance, 46, (1), (2014).
• Xianjie He, Oliver Rui, Liu Zheng and Hongjun Zhu, Foreign ownership and auditor choice, Journal of Accounting and Public Policy, 33, 4, (401), (2014).
• Pascual Garrido-Miralles and Sonia Sanabria-García, The impact of mandatory IFRS adoption on financial analysts’ earnings forecasts in Spain, Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad, 10.1080/02102412.2014.911587, 43, 2, (111-131), (2014).
• Philip Brown, John Preiato and Ann Tarca, Measuring Country Differences in Enforcement of Accounting Standards: An Audit and Enforcement Proxy, Journal of Business Finance & Accounting, 41, 1-2, (1-52), (2014).
• Jong‐Hag Choi and Woo‐Jong Lee, Association between Big 4 auditor choice and cost of equity capital for multiple‐segment firms, Accounting & Finance, 54, 1, (135-163), (2013).
• Ziye Zhao, Address forms in Chinese audit opinions, China Journal of Accounting Research, 7, 4, (247), (2014).
• John P. Preiato, Philip R. Brown and Ann Tarca, A Comparison of Between-Country Measures of Legal Setting and Enforcement of Accounting Standards, SSRN Electronic Journal, 10.2139/ssrn.2428603, (2014).
• Richard Chung, Michael Firth, Jeong-Bon Kim and Lei Pang, Big 4 Conservatism Around the World, Corporate Governance in Emerging Markets, 10.1007/978-3-642-44955-0_8, (197-238), (2014).
• Charles Shi, Kuntara Pukthuanthong and Thomas Walker, Does Disclosure Regulation Work? Evidence from International IPO Markets*, Contemporary Accounting Research, 30, 1, (356-387), (2012).
• Nina Sormunen, Kim K. Jeppesen, Stefan Sundgren and Tobias Svanström, Harmonisation of Audit Practice: Empirical Evidence from Going‐Concern Reporting in the Nordic Countries, International Journal of Auditing, 17, 3, (308-326), (2013).
• Jere R. Francis, Paul N. Michas and Scott E. Seavey, Does Audit Market Concentration Harm the Quality of Audited Earnings? Evidence from Audit Markets in 42 Countries*, Contemporary Accounting Research, 30, 1, (325-355), (2012).
• Ziye Zhao and Jing Zhou, Independent Directors with Industrial Expertise, Audit Complexity, and Audit Fee, China Accounting and Finance Review, 15, 1, (2013).
• Qianhua Lei, Bingxuan Lin and Minghai Wei, Types of agency cost, corporate governance and liquidity, Journal of Accounting and Public Policy, 32, 3, (147), (2013).
• Jürgen Ernstberger and Michael Grüning, How do firm- and country-level governance mechanisms affect firms’ disclosure?, Journal of Accounting and Public Policy, 10.1016/j.jaccpubpol.2013.02.003, 32, 3, (50-67), (2013).
• J.V. Frías-Aceituno, L. Rodríguez-Ariza and I.M. García-Sánchez, Is integrated reporting determined by a country's legal system? An exploratory study, Journal of Cleaner Production, 44, (45), (2013).
• AKM Waresul Karim and Tony van Zijl, Efficiency and opportunism in auditor quality choice in emerging audit services markets, International Journal of Accounting & Information Management, 21, 3, (241), (2013).
• Zhifeng Yang, Do Political Connections Add Value to Audit Firms? Evidence from IPO Audits in China, Contemporary Accounting Research, 30, 3, (891-921), (2013).
• Dennis Voeller, Michael Bremert and Nicole Zein, Interdependencies between Auditing and Corporate Governance — Evidence from Germany, Schmalenbach Business Review, 65, 3, (198), (2013).
• Domenico Campa, “Big 4 fee premium” and audit quality: latest evidence from UK listed companies, Managerial Auditing Journal, 28, 8, (680), (2013).
• Xingqiang Du, Does Religion Matter to Owner-Manager Agency Costs? Evidence from China, Journal of Business Ethics, 118, 2, (319), (2013).
• Jeong-Bon Kim, Byron Yang Song and Judy S. L. Tsui, Auditor size, tenure, and bank loan pricing, Review of Quantitative Finance and Accounting, 40, 1, (75), (2013).
• Klaus Ruhnke and Alexander Gabriel, Determinants of voluntary assurance on sustainability reports: an empirical analysis, Journal of Business Economics, 83, 9, (1063), (2013).
• Ferdinand A. Gul, Gaoguang (Stephen Zhou and Xindong (Kevin Zhu, Investor Protection, Firm Informational Problems, Big N Auditors, and Cost of Debt around the World, AUDITING: A Journal of Practice & Theory, 32, 3, (1), (2013).
• Sarowar Hossain, Effect of Regulatory Changes on Auditor Independence and Audit Quality, International Journal of Auditing, 17, 3, (246), (2013).
• Peter Hostak, Thomas Lys, Yong George Yang and Emre Carr, An examination of the impact of the Sarbanes–Oxley Act on the attractiveness of U.S. capital markets for foreign firms, Review of Accounting Studies, 18, 2, (522), (2013).
• Hui Ling Lin, Kuntara Pukthuanthong and Thomas John Walker, An international look at the lawsuit avoidance hypothesis of IPO underpricing, Journal of Corporate Finance, 19, (56), (2013).
• Jong-Hag Choi, Joonil Lee and Catherine Heyjung Sonu, Determinants of human resource investment in internal controls, China Journal of Accounting Research, 6, 3, (167), (2013).
• Jiandong Chen, Douglas Cumming, Wenxuan Hou and Edward Lee, Executive integrity, audit opinion, and fraud in Chinese listed firms, Emerging Markets Review, 15, (72), (2013).
• Philip R. Brown, John P. Preiato and Ann Tarca, Measuring Country Differences in Enforcement of Accounting Standards: An Audit and Enforcement Proxy, SSRN Electronic Journal, 10.2139/ssrn.2286029, (2013).
• Li Zheng Brooks, Why Hire a Big 4 Auditor 500 Miles Away?, SSRN Electronic Journal, 10.2139/ssrn.2784648, (2013).
• Lei Chen, Local Institutions, Audit Quality, and Financial Fraud of US-Listed Foreign Firms, SSRN Electronic Journal, 10.2139/ssrn.2260910, (2013).
• Mara Cameran, Jere R. Francis, Antonio Marra and Angela Kate Pettinicchio, Are There Adverse Consequences of Mandatory Auditor Rotation? Evidence from the Italian Experience, SSRN Electronic Journal, 10.2139/ssrn.2367060, (2013).
• Julia Catharina Jensen and Nicola Berg, Determinants of Traditional Sustainability Reporting Versus Integrated Reporting. An Institutionalist Approach, Business Strategy and the Environment, 21, 5, (299-316), (2011).
• Gaoguang (Stephen) Zhou and Xindong (Kevin) Zhu, Client Importance and Auditor Independence: The Effect of the Asian Financial Crisis, Australian Accounting Review, 22, 4, (371-383), (2012).
• Michael Firth, Oliver M. Rui and Xi Wu, How Do Various Forms of Auditor Rotation Affect Audit Quality? Evidence from China, The International Journal of Accounting, 47, 1, (109), (2012).
• Claire Gillet, A study of sustainability verification practices: the French case, Journal of Accounting & Organizational Change, 8, 1, (62), (2012).
• Sam Han, Tony Kang and Yong Keun Yoo, Governance Role of Auditors and Legal Environment: Evidence from Corporate Disclosure Transparency, European Accounting Review, 21, 1, (29), (2012).
• Bin Srinidhi, Mahmud Hossain and Chee Yeow Lim, The Effect of Arthur Andersen's Demise on Clients' Audit Fees and Auditor Conservatism: International Evidence, Journal of International Financial Management & Accounting, 23, 3, (208-244), (2012).
• Manuel Cano Rodríguez and Santiago Sánchez Alegría, The value of audit quality in public and private companies: evidence from Spain, Journal of Management & Governance, 16, 4, (683), (2012).
• Charles P. Cullinan, Fangjun Wang, Bei Yang and Junrui Zhang, Audit opinion improvement and the timing of disclosure, Advances in Accounting, 10.1016/j.adiac.2012.09.010, 28, 2, (333-343), (2012).
• Muhammad Nurul Houqe, Reza M. Monem and Tony van Zijl, Government quality, auditor choice and adoption of IFRS: A cross country analysis, Advances in Accounting, 28, 2, (307), (2012).
• Louis T. W. Cheng and T. Y. Leung, The Effects of Management Demography on Auditor Choice and Earnings Quality: Evidence from China, Review of Pacific Basin Financial Markets and Policies, 15, 02, (1150009), (2012).
• Ryan J. Casey and Jonathan H. Grenier, Understanding and Contributing to the Enigma of Corporate Social Responsibility (CSR) Assurance in the United States, SSRN Electronic Journal, 10.2139/ssrn.2172519, (2012).
• Jean Bédard, Charles Piot and Alain Schatt, Was the European Commission Green Paper Right? An Evaluation of the French Experience with Joint Auditing, SSRN Electronic Journal, 10.2139/ssrn.2165595, (2012).
• Omrane Guedhami, Jeffrey A. Pittman and Walid Saffar, Auditor Choice in Politically Connected Firms, SSRN Electronic Journal, 10.2139/ssrn.1681459, (2012).
• John P. Preiato, Philip R. Brown and Ann Tarca, Mandatory Adoption of IFRS and Analysts’ Forecasts: How Much Does Enforcement Matter?, SSRN Electronic Journal, 10.2139/ssrn.1499625, (2012).
• Michael Fischkin and Joachim Gassen, Ökonomie des Abschlussprüferwechsels, Zeitschrift für Betriebswirtschaft, 81, 7-8, (855), (2011).
• JERE R. FRANCIS, INDER K. KHURANA, XIUMIN MARTIN and RAYNOLDE PEREIRA, The Relative Importance of Firm Incentives versus Country Factors in the Demand for Assurance Services by Private Entities*, Contemporary Accounting Research, 28, 2, (487-516), (2011).
• K. HUNG CHAN and DONGHUI WU, Aggregate Quasi Rents and Auditor Independence: Evidence from Audit Firm Mergers in China, Contemporary Accounting Research, 28, 1, (175-213), (2010).
• Ferdinand A. Gul, Louis T.W. Cheng and T.Y. Leung, Perks and the informativeness of stock prices in the Chinese market, Journal of Corporate Finance, 17, 5, (1410), (2011).
• Robert Edelstein, Wenlan Qian and Desmond Tsang, How Do Institutional Factors Affect International Real Estate Returns?, The Journal of Real Estate Finance and Economics, 43, 1-2, (130), (2011).
• Jong-Hag Choi, Jeong-Bon Kim and Jay Junghun Lee, Value relevance of discretionary accruals in the Asian financial crisis of 1997–1998, Journal of Accounting and Public Policy, 30, 2, (166), (2011).
• Bing Wang and Qingquan Xin, Auditor choice and accruals patterns of cross-listed firms, China Journal of Accounting Research, 4, 4, (233), (2011).
• Alex G. H. Chu, Xingqiang Du and Guohua Jiang, Buy, Lie, or Die: An Investigation of Chinese ST Firms’ Voluntary Interim Audit Motive and Auditor Independence, Journal of Business Ethics, 102, 1, (135), (2011).
• Pran Krishansing Boolaky, Auditing and reporting in Europe: an analysis using country‐level data, Managerial Auditing Journal, 10.1108/02686901211186090, 27, 1, (41-65), (2011).
• Nava Subramaniam, Michael De Martinis, Hironori Fukukawa and Theodore J. Mock, Exploring the role of country and client type on the auditor's client risk assessments and audit planning decisions, Managerial Auditing Journal, 26, 7, (543), (2011).
• Bikki Jaggi and Pek Yee Low, Joint Effect of Investor Protection and Securities Regulations on Audit Fees, The International Journal of Accounting, 46, 3, (241), (2011).
• Michael Firth, Oliver M. Rui and Xi Wu, How Do Various Forms of Auditor Rotation Affect Audit Quality? Evidence from China, SSRN Electronic Journal, 10.2139/ssrn.1830741, (2011).
• David Hay, Meta-Regression Analysis and the Big Firm Premium, SSRN Electronic Journal, 10.2139/ssrn.1675605, (2011).
• Jiandong Chen, Douglas J. Cumming, Wenxuan Hou and Edward Lee, Executive Integrity, Audit Opinion, and Fraud in Chinese Listed Firms, SSRN Electronic Journal, 10.2139/ssrn.1839449, (2011).
• Louis-Philippe Sirois and Dan A. Simunic, Auditor Size and Audit Quality Revisited: The Importance of Audit Technology, SSRN Electronic Journal, 10.2139/ssrn.1694613, (2011).
• Sophie Audousset-Coulier, Anne Cazavan and Byron Y. Song, Abnormal Audit Fees and Properties of Analyst Forecasts, the Role of Cross-Listing and Legal Origin, SSRN Electronic Journal, 10.2139/ssrn.1740741, (2011).
• Julia Chou, Lilian K. Ng, Nataliya S. Zaiats and Bohui Zhang, Auditor Choice, Information Shocks, and Foreign Mutual Funds, SSRN Electronic Journal, 10.2139/ssrn.1921112, (2011).
• Nurul Houqe, Tony van Zijl and Reza M. Monem, Government Quality, the Adoption of IFRS and Auditor Choice: A Cross Country Analysis, SSRN Electronic Journal, 10.2139/ssrn.1929239, (2011).
• Arnt Verriest, The Effect of Institutions and Big 4 Audits on Properties of Analyst Forecasts, SSRN Electronic Journal, 10.2139/ssrn.1931695, (2011).
• Jere R. Francis, Paul N. Michas and Scott Seavey, Does Audit Market Concentration Harm the Quality of Audited Earnings? Evidence from Audit Markets in 42 Countries, SSRN Electronic Journal, 10.2139/ssrn.1948687, (2011).
• Tony van Zijl, Muhammad Nurul Houqe and Reza M. Monem, Government Quality, the Adoption of IFRS and Auditor Choice: A Cross Country Analysis, SSRN Electronic Journal, 10.2139/ssrn.2028654, (2011).
• Ans Kolk and Paolo Perego, Determinants of the adoption of sustainability assurance statements: an international investigation, Business Strategy and the Environment, 19, 3, (182-198), (2008).
• Jose-Manuel Prado-Lorenzo and Isabel-Maria Garcia-Sanchez, The Role of the Board of Directors in Disseminating Relevant Information on Greenhouse Gases, Journal of Business Ethics, 10.1007/s10551-010-0515-0, 97, 3, (391-424), (2010).
• RAN BARNIV, OLE‐KRISTIAN HOPE, MARK MYRING and WAYNE B. THOMAS, International Evidence on Analyst Stock Recommendations, Valuations, and Returns*, Contemporary Accounting Research, 27, 4, (1131-1167), (2010).
• Paul A. Griffin, David H. Lont and Yuan Sun, Agency problems and audit fees: further tests of the free cash flow hypothesis, Accounting & Finance, 50, 2, (321-350), (2009).
• Ferdinand A. Gul, Jeong-Bon Kim and Annie A. Qiu, Ownership concentration, foreign shareholding, audit quality, and stock price synchronicity: Evidence from China, Journal of Financial Economics, 95, 3, (425), (2010).
• Mahmud Hossain, Chee Yeow Lim and Patricia Mui Siang Tan, Corporate Governance, Legal Environment, and Auditor Choice in Emerging Markets, Review of Pacific Basin Financial Markets and Policies, 13, 01, (91), (2010).
• Charl de Villiers and Chris J. van Staden, Shareholders’ requirements for corporate environmental disclosures: A cross country comparison, The British Accounting Review, 10.1016/j.bar.2010.08.002, 42, 4, (227-240), (2010).
• Ran Barniv, Ole-Kristian Hope, Mark Myring and Wayne B. Thomas, International Evidence on Analyst Stock Recommendations, Valuations, and Returns, SSRN Electronic Journal, 10.2139/ssrn.1350616, (2010).
• Paul N. Michas, The Importance of Audit Profession Development in Emerging Market Countries, SSRN Electronic Journal, 10.2139/ssrn.1728149, (2010).
• Nurul Houqe, Tony van Zijl, Keitha L. Dunstan and A.K.M. Waresul Karim, Board Ethics and Auditor Choice – International Evidence, SSRN Electronic Journal, 10.2139/ssrn.1588295, (2010).
• Shijun Cheng and Raffi J. Indjejikian, The Market for Corporate Control and CEO Compensation: Complements or Substitutes?*, Contemporary Accounting Research, 26, 3, (701-728), (2010).
• Wuchun Chi, Chiawen Liu and Taychang Wang, What affects accounting conservatism: A corporate governance perspective, Journal of Contemporary Accounting & Economics, 5, 1, (47), (2009).
• Omrane Guedhami, Jeffrey A. Pittman and Walid Saffar, Auditor choice in privatized firms: Empirical evidence on the role of state and foreign owners, Journal of Accounting and Economics, 48, 2-3, (151), (2009).
• Michael Ettredge, Soo Young Kwon and Chee Yeow Lim, Client, Industry, and Country Factors Affecting Choice of Big N Industry Expert Auditors, Journal of Accounting, Auditing & Finance, 10.1177/0148558X0902400306, 24, 3, (433-467), (2009).
• Chee Yeow Lim and Patricia M.S. Tan, Control Divergence, Timeliness in Loss Recognition, and the Role of Auditor Specialization: Evidence from around the World, Journal of Accounting, Auditing & Finance, 24, 2, (295), (2009).
• Ole-Kristian Hope, Tony Kang, Wayne B. Thomas and Yong Keun Yoo, Impact of Excess Auditor Remuneration on the Cost of Equity Capital around the World, Journal of Accounting, Auditing & Finance, 24, 2, (177), (2009).
• Peter Hostak, Emre Karaoglu, Thomas Z. Lys and Yong George Yang, An Examination of the Impact of the Sarbanes-Oxley Act on the Attractiveness of US Capital Markets for Foreign Firms, SSRN Electronic Journal, 10.2139/ssrn.956020, (2009).
• Jong-Hag Choi, Jeong-Bon Kim and Yoonseok Zang, Do Abnormally High Audit Fees Impair Audit Quality?, SSRN Electronic Journal, 10.2139/ssrn.1521324, (2009).
• Jere R. Francis and Dechun Wang, The Joint Effect of Investor Protection and Big 4 Audits on Earnings Quality around the World*, Contemporary Accounting Research, 25, 1, (157-191), (2010).
• Jong‐Hag Choi, Jeong‐Bon Kim, Xiaohong Liu and Dan A. Simunic, Audit Pricing, Legal Liability Regimes, and Big 4 Premiums: Theory and Cross‐country Evidence*, Contemporary Accounting Research, 25, 1, (55-99), (2010).
• Qian Wang, T.J. Wong and Lijun Xia, State ownership, the institutional environment, and auditor choice: Evidence from China, Journal of Accounting and Economics, 46, 1, (112), (2008).
• Ole-Kristian Hope, Tony Kang, Wayne Thomas and Yong Keun Yoo, Culture and auditor choice: A test of the secrecy hypothesis, Journal of Accounting and Public Policy, 27, 5, (357), (2008).
• Michael L. Ettredge, Chee Yeow Lim and Soo Young Kwon, Client, Industry and Country Factors Affecting Choice of Big N Industry Expert Auditors, SSRN Electronic Journal, 10.2139/ssrn.820404, (2008).
• Ole-Kristian Hope, Tony Kang, Wayne B. Thomas and Yong Keun Yoo, Impact of Excess Auditor Remuneration on Cost of Equity Capital Around the World, SSRN Electronic Journal, 10.2139/ssrn.1114824, (2008).
• Jeong-Bon Kim and Cheong H. Yi, Does Trading by Foreign Investors Contribute More to Stock Price Informativeness than Trading by Domestic Institutions in Emerging Markets? Korean Evidence, SSRN Electronic Journal, 10.2139/ssrn.1122124, (2008).
• Manuel Cano, Santiago Sánchez Alegría and Pablo Arenas Torres, Do Banks Value Audit Reports or Auditor Reputation? Evidence from Private Spanish Firms, SSRN Electronic Journal, 10.2139/ssrn.1290562, (2008).
• Bin Srinidhi, Chee Yeow Lim and Mahmud Hossain, Cross-Country Analysis of Auditor Specialization Premium: Effect of Legal, Extra-Legal and Political Environments, SSRN Electronic Journal, 10.2139/ssrn.1335051, (2008).
• Soo Young Kwon, Chee Yeow Lim and Patricia Mui‐Siang Tan, Legal Systems and Earnings Quality: The Role of Auditor Industry Specialization, AUDITING: A Journal of Practice & Theory, 10.2308/aud.2007.26.2.25, 26, 2, (25-55), (2007).
• Bruce K. Behn, Jong-Hag Choi and Tony Kang, Audit Quality and Properties of Analyst Earnings Forecasts, SSRN Electronic Journal, 10.2139/ssrn.1013214, (2007).
• Ferdinand A. Gul, Jeong-Bon Kim and Aini Qiu, Ownership Concentration, Foreign Shareholding, Audit Quality and Firm-Specific Return Variation: Evidence from China, SSRN Electronic Journal, 10.2139/ssrn.984142, (2007).
• Jong-Hag Choi, Jeong-Bon Kim and Yoonseok Zang, The Association Between Audit Quality and Abnormal Audit Fees, SSRN Electronic Journal, 10.2139/ssrn.848067, (2006).
• Zeineb Miniaoui, Faten Chibani and Khaled Hussainey, The impact of country‐level institutional differences on corporate social responsibility disclosure engagement, Corporate Social Responsibility and Environmental Management, , (2019).
• Alfiyatul Qomariyah, The influences of internal and external factors in auditor choice: a literature study, Asia-Pacific Journal of Accounting & Economics, 10.1080/16081625.2019.1546562, (1-7), (2018).
• Rong-Ruey Duh, Chunlai Ye and Lin-Hui Yu, Corruption and audit market concentration: an international investigation, Asia-Pacific Journal of Accounting & Economics, 10.1080/16081625.2018.1540942, (1-19), (2018).
• Le Luo, The influence of institutional contexts on the relationship between voluntary carbon disclosure and carbon emission performance, Accounting & Finance, , (2017).
• Zhiming Ma, Derrald Stice and Rencheng Wang, Auditor choice and information asymmetry: evidence from international syndicated loans, Accounting and Business Research, 10.1080/00014788.2018.1507810, (1-35), (2018).
• Eun Jung Cho, Ju Ryum Chung and Ho-Young Lee, The Role of Labor Unions in Corporate Transparency: Focusing on the Role of Governance in Auditor Change Process, Sustainability, 10.3390/su11092643, 11, 9, (2643), (2019).
• Ragini Rina Datt, Le Luo and Qingliang Tang, The Impact of Legitimacy Threat on the Choice of External Carbon Assurance: Evidence from the United States, Accounting Research Journal, 10.1108/ARJ-03-2017-0050, (00-00), (2019).
• Yilin Zhang, Dongling Cai, Fansheng Jia and Guangzhong Li, The bounded incentive effect of informal institutions, Nankai Business Review International, 10.1108/NBRI-04-2018-0024, (2018).
• Nerissa C. Brown, Jared D. Smith, Roger M. White and Chad J. Zutter, Political Corruption and Firm Value in the U.S.: Do Rents and Monitoring Matter?, Journal of Business Ethics, 10.1007/s10551-019-04181-0, (2019).

Spring 2007

Pages 13-46