Journal Article10.1007/s10551-022-05126-w
Does CEO–Auditor Dialect Connectedness Trigger Audit Opinion Shopping? Evidence from China
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About: This article is published in Journal of Business Ethics. The article was published on 07 May 2022. The article focuses on the topics: Audit & Reputation.
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Citations
Dialect diversity and total factor productivity: Evidence from Chinese listed companies
Jiacai Xiong,Linghong Chen +1 more
TL;DR: In this paper , the influence of dialect diversity on a firm's total factor productivity was examined using a sample of Chinese listed companies over the 2007-2019 period, and the authors found that dialect diversity affects the psychological distance of interpersonal communication and significantly affects the firm's overall factor productivity.
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Auditors’ hometown ties and audit quality
TL;DR: This study examines the relationship between hometown ties among auditors and audit quality in China, finding a negative association, which is mitigated by factors such as Big 10 audit firms, external supervision, and team diversity, and perceived by investors.
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Top Company Officers and Auditor School-ties on Audit Fee: Evidence From Indonesia
Iman Harymawan,John Nowland +1 more
TL;DR: The relationship between top company officers and auditor school-ties on audit fee in Indonesia is positive for the combination of school-ties between CFO and Auditor, but not for the combination of school-ties between CEO and Auditor.
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