Big Eight Audit Firms, Audit Tenure and Earnings Management: Empirical Evidence from China
This paper examines the effect of audit reputation and various forms of audit tenure on earnings management for Chinese listed firms. Consistent with prior research (Chen et al., 2011), Big 8 audit firms in China enjoy higher reputation and are considered as of higher quality than local or regional...
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| Format: | Dissertation (University of Nottingham only) |
| Language: | English |
| Published: |
2016
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| Online Access: | https://eprints.nottingham.ac.uk/36474/ |