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Buy, Lie, or Die: An Investigation of Chinese ST Firms’ Voluntary Interim Audit Motive and Auditor Independence

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  • Alex Chu
  • Xingqiang Du
  • Guohua Jiang

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  • Alex Chu & Xingqiang Du & Guohua Jiang, 2011. "Buy, Lie, or Die: An Investigation of Chinese ST Firms’ Voluntary Interim Audit Motive and Auditor Independence," Journal of Business Ethics, Springer, vol. 102(1), pages 135-153, August.
    • Handle: RePEc:kap:jbuset:v:102:y:2011:i:1:p:135-153
    DOI: 10.1007/s10551-011-0804-2
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    References listed on IDEAS

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    2. Steven Kaplan & Pamela Roush & Linda Thorne, 2007. "Andersen and the Market for Lemons in Audit Reports," Journal of Business Ethics, Springer, vol. 70(4), pages 363-373, February.
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    7. Craswell, Allen & Stokes, Donald J. & Laughton, Janet, 2002. "Auditor independence and fee dependence," Journal of Accounting and Economics, Elsevier, vol. 33(2), pages 253-275, June.
    8. David F. Larcker & Scott A. Richardson, 2004. "Fees Paid to Audit Firms, Accrual Choices, and Corporate Governance," Journal of Accounting Research, Wiley Blackwell, vol. 42(3), pages 625-658, June.
    9. Rick Antle & Elizabeth Gordon & Ganapathi Narayanamoorthy & Ling Zhou, 2006. "The joint determination of audit fees, non-audit fees, and abnormal accruals," Review of Quantitative Finance and Accounting, Springer, vol. 27(3), pages 235-266, November.
    10. Jeffrey Miller, 2009. "Opportunistic Disclosures of Earnings Forecasts and Non-GAAP Earnings Measures," Journal of Business Ethics, Springer, vol. 89(1), pages 3-10, May.
    11. Barber, Brad M. & Lyon, John D., 1996. "Detecting abnormal operating performance: The empirical power and specification of test statistics," Journal of Financial Economics, Elsevier, vol. 41(3), pages 359-399, July.
    12. Rick Antle & Elizabeth Gordon & Ganapathi Narayanamoorthy & Ling Zhou, 2002. "The Joint Determination of Audit Fees, Non-Audit Fees, and Abnormal Accruals," Yale School of Management Working Papers amz2502, Yale School of Management, revised 02 May 2006.
    13. Jiang, Guohua & Wang, Hansheng, 2008. "Should earnings thresholds be used as delisting criteria in stock market?," Journal of Accounting and Public Policy, Elsevier, vol. 27(5), pages 409-419.
    14. Wang, Qian & Wong, T.J. & Xia, Lijun, 2008. "State ownership, the institutional environment, and auditor choice: Evidence from China," Journal of Accounting and Economics, Elsevier, vol. 46(1), pages 112-134, September.
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    Cited by:

    1. Bryan K. Church & Narisa Tianjing Dai & Xi (Jason) Kuang & Xuejiao Liu, 2020. "The Role of Auditor Narcissism in Auditor–Client Negotiations: Evidence from China," Contemporary Accounting Research, John Wiley & Sons, vol. 37(3), pages 1756-1787, September.
    2. Heinz, Philip & Patel, Chris & Hellmann, Andreas, 2013. "Some theoretical and methodological suggestions for studies examining accountants' professional judgments and earnings management," Advances in accounting, Elsevier, vol. 29(2), pages 299-311.
    3. Weihui Fu & Satish Deshpande, 2012. "Factors Impacting Ethical Behavior in a Chinese State-Owned Steel Company," Journal of Business Ethics, Springer, vol. 105(2), pages 231-237, January.
    4. Li, Yuanhui & Li, Xiao & Xiang, Erwei & Geri Djajadikerta, Hadrian, 2020. "Financial distress, internal control, and earnings management: Evidence from China," Journal of Contemporary Accounting and Economics, Elsevier, vol. 16(3).
    5. Xingqiang Du, 2014. "Does Religion Mitigate Tunneling? Evidence from Chinese Buddhism," Journal of Business Ethics, Springer, vol. 125(2), pages 299-327, December.
    6. Jin-hui Luo & Zeyue Huang & Ruichao Zhu, 2021. "Does media coverage help firms “lobby” for government subsidies? Evidence from China," Asia Pacific Journal of Management, Springer, vol. 38(1), pages 259-290, March.
    7. Habib, Ahsan & Jiang, Haiyan, 2015. "Corporate governance and financial reporting quality in China: A survey of recent evidence," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 24(C), pages 29-45.
    8. Xingqiang Du & Wei Jian & Quan Zeng & Yingying Chang, 2018. "Do Auditors Applaud Corporate Environmental Performance? Evidence from China," Journal of Business Ethics, Springer, vol. 151(4), pages 1049-1080, September.
    9. Xingqiang Du & Xu Li & Xuejiao Liu & Shaojuan Lai, 2018. "Underwriter–Auditor Relationship and Pre-IPO Earnings Management: Evidence from China," Journal of Business Ethics, Springer, vol. 152(2), pages 365-392, October.
    10. Xingqiang Du & Shaojuan Lai, 2018. "Financial Distress, Investment Opportunity, and the Contagion Effect of Low Audit Quality: Evidence from China," Journal of Business Ethics, Springer, vol. 147(3), pages 565-593, February.
    11. Xingqiang Du, 2019. "What’s in a Surname? The Effect of Auditor-CEO Surname Sharing on Financial Misstatement," Journal of Business Ethics, Springer, vol. 158(3), pages 849-874, September.
    12. Xingqiang Du, 2019. "Does CEO-Auditor Dialect Sharing Impair Pre-IPO Audit Quality? Evidence from China," Journal of Business Ethics, Springer, vol. 156(3), pages 699-735, May.
    13. Du, Xingqiang & Jian, Wei & Lai, Shaojuan, 2017. "Do Foreign Directors Mitigate Earnings Management? Evidence From China," The International Journal of Accounting, Elsevier, vol. 52(2), pages 142-177.
    14. Aljughaiman, Abdullah A. & Nguyen, Tam Huy & Trinh, Vu Quang & Du, Anqi, 2023. "The Covid-19 outbreak, corporate financial distress and earnings management," International Review of Financial Analysis, Elsevier, vol. 88(C).
    15. Juelin Yin & Ali Quazi, 2018. "Business Ethics in the Greater China Region: Past, Present, and Future Research," Journal of Business Ethics, Springer, vol. 150(3), pages 815-835, July.

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