Big Eight Audit Firms, Audit Tenure and Earnings Management: Empirical Evidence from China

QR Code

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...

Full description

Bibliographic Details
Main Author:	ZHANG, NAN
Format:	Dissertation (University of Nottingham only)
Language:	English
Published:	2016
Online Access:	https://eprints.nottingham.ac.uk/36474/

Similar Items

Non-audit Services, Audit Firm Tenure And Earnings Management In Malaysia
by: Bamahros, Hasan Mohammed, et al.
Published: (2015)

The Effect of Audit Quality on Earnings Management: Evidence from China
by: Zhang, Mengzhe
Published: (2020)

Audit quality and earnings management: Evidence from China
by: Guo, Meiling
Published: (2017)

The Effect of Audit Partner Tenure on Audit Quality
by: Hollins, Adam
Published: (2011)

The Effect of Audit Fee and Audit Firm Size on Earnings Management
by: GAO, HANJI
Published: (2017)

Earnings Management and Audit Quality in China
by: ZHENG, JING
Published: (2017)

The relationship between audit quality and earnings management;Evidence from China
by: Liu, Yaotian
Published: (2019)

The Relationship Between Audit Quality and Earnings Management: Evidence from China
by: Liu, Yaotian
Published: (2019)

The Impact of Audit Quality and Internal Control on Earnings Management: Empirical evidence in China Public Companies
by: QIN, QISHUANG
Published: (2020)

Anticompetitive behaviour in the audit services market by the Big audit firms: Evidence over time
by: Singh, Harj
Published: (2013)

Anticompetitive Behaviour in the Audit Service Market by the Big Audit Firms: Evidence Over Time
by: Singh, Harj
Published: (2013)

Information technology in audit processes: an empirical evidence from Malaysian audit firms
by: Mustapha, Mazlina, et al.
Published: (2017)

Mandatory Audit Firm Rotation And Big4 Effect On Audit Quality: Evidence From South Korea
by: Jong , seo Choi, et al.
Published: (2017)

The Effectiveness of Audit Committees and its Impact on Earnings Management: Empirical Evidence in UK Public Companies
by: ZHANG, HAN
Published: (2016)

The impact of auditing firm size on audit quality of listed companies: Evidence from China
by: GAO, SHIQIAN
Published: (2019)

The Effect of Audit Quality on Earnings Management: Evidence from the UK
by: Li, Danqing
Published: (2017)

The Effects of Non-Audit Fees and Auditor Tenure on Audit Quality in the U.K
by: PANG, Wei
Published: (2017)

The impact of Split Share Structure Reform on Earning Management and Audit Quality: Evidence from China
by: Satybaldina, Ayauly
Published: (2017)

Key Audit Matters, Audit Quality and Audit Fees: Evidence from China
by: Yang, Yingkui
Published: (2022)

The Effect of Audit Office-Size on Earnings Management: An Evidence from UK
by: FU, YIHAO
Published: (2017)

The Impact of Audit Quality on Real Earnings Management: Evidence from the UK
by: Chowdhury, Syed Numan
Published: (2019)

The Impact of Audit Committee Characteristics on Earnings Management: Evidence in Chinese Listed Companies
by: ZHANG, Wenxin
Published: (2020)

The impact of industry specialist audit firms on pricing of discretionary accruals and earnings management: Australian evidence
by: Singh, Harj, et al.
Published: (2012)

The impact of industry specialist audit firms on pricing of discretionary accruals and earnings management: Australian evidence
by: Singh, Harj, et al.
Published: (2012)

Board of Directors, Audit Committee, and Earnings Management
by: LIU, Tong
Published: (2017)

The effect of audit quality on downward real earnings management: U.K. evidence
by: Lyu, Yu
Published: (2018)

The effect of audit quality on downward real earnings management: U.K. evidence
by: Lyu, Yu
Published: (2018)

2021_Mediating Effects of Audit Committee Independence on The Relationship Between Firm Internal Governance, Financial Audit and Risk Management on Real Earnings Management

The audit committees, internal audit and external audit quality effects on earnings management : an analysis of Malaysian government-linked companies
by: Ma, Wyei Leng, et al.
Published: (2022)

Should the 4 big replace the big 4? An examination of audit quality using internal audit
by: Singh, Harjinder, et al.
Published: (2012)

Market competitive strategy, government ownership and audit firm choice: evidence from China
by: Zheng Wei,, et al.
Published: (2023)

An empirical analysis of the relationship between corporate governance and audit quality: Evidence from China
by: Xiao, Ying
Published: (2020)

The relationship between corporate governance and audit quality: evidence from China
by: Zhang, Mengyuan
Published: (2020)

The Relationship Between the Characteristics of Audit Committee Members and Earnings Management Based on UK Evidence
by: Ning, He
Published: (2019)

Audit committee experts and earnings quality
by: Nelson, Sherliza Puat, et al.
Published: (2013)

Audit committee effectiveness and internal audit: an empirical investigation with audit quality
by: Puat Nelson, Sherliza, et al.
Published: (2012)

The Impact of Corporate Governance and Audit Quality on Earnings Management: Evidence from the Chinese Information Technology Industry.
by: Zheng, Yixin
Published: (2020)

Audit committees, External Auditors and Earnings management: Evidence from Chinese non-state-owned enterprises.
by: Yang, Liuqing
Published: (2020)

The Effect of External Audit Quality on Accrual-based Earnings Management: Evidence from the FTSE 100 Companies
by: Xue, Rui
Published: (2020)

Real and Accrual-Based Earnings Management in the Pre- and Post-Audit-Reform Period: Evidence from UK
by: Tanveer, Amir
Published: (2018)