Artikel
Foreign residency rights and companies' auditor choice
Recently, with the migration of wealthy Chinese elites becoming increasingly prevalent, the market has come to believe that firms with controlling persons with foreign residency rights have serious agency problems. We study the impact of controlling persons with foreign residency rights on corporate audit perspective. We find that firms whose controlling persons have foreign residency rights are more likely to use high-quality auditing services, and that this behavior is more obvious in regions with lower marketization and in firms with higher separation of ownership and control. We further study the effect of firms whose controlling persons have foreign residency rights that use high-quality Big 4 auditors and find that such firms have better corporate governance and accounting performance.
- Sprache
-
Englisch
- Erschienen in
-
Journal: China Journal of Accounting Research ; ISSN: 1755-3091 ; Volume: 12 ; Year: 2019 ; Issue: 1 ; Pages: 93-112 ; Amsterdam: Elsevier
- Klassifikation
-
Management
- Thema
-
Audit
Corporate governance
Foreign residency rights
Signal transmission
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Yang, Xue
Jin, Zhi
Tan, Jinsong
- Ereignis
-
Veröffentlichung
- (wer)
-
Elsevier
- (wo)
-
Amsterdam
- (wann)
-
2019
- DOI
-
doi:10.1016/j.cjar.2019.01.002
- Handle
- Letzte Aktualisierung
-
10.03.2025, 11:46 MEZ
Datenpartner
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
Objekttyp
- Artikel
Beteiligte
- Yang, Xue
- Jin, Zhi
- Tan, Jinsong
- Elsevier
Entstanden
- 2019
Ähnliche Objekte (12)
Insights into Auditor-Director Interactions : three studies on auditor choice, auditors’ billing tactics and client-initiated auditor changes
Risk management committee, auditor choice and audit fees
Human rights and foreign policy
Locational Preferences of Foreign Companies in Instabul
Foreign Companies in Estonia - Industrial Environmentand Experiences
Foreign mail steam ship companies' Japan route
Auditor choice and accruals patterns of cross-listed firms
Special Foreign issuers - the Frankfurt choice
Sprachwahl in europäischen Unternehmen : = Language choice in European companies
Mandatory auditor choice and small firm finance: Evidence from Finland
Foreign direct investment with endogenous technology choice
Foreign Peer Effects and STEM Major Choice
Insights into Auditor-Director Interactions : three studies on auditor choice, auditors’ billing tactics and client-initiated auditor changes
Risk management committee, auditor choice and audit fees
Human rights and foreign policy
Locational Preferences of Foreign Companies in Instabul
Foreign Companies in Estonia - Industrial Environmentand Experiences
Foreign mail steam ship companies' Japan route
Auditor choice and accruals patterns of cross-listed firms
Special Foreign issuers - the Frankfurt choice
Sprachwahl in europäischen Unternehmen : = Language choice in European companies
Mandatory auditor choice and small firm finance: Evidence from Finland
Foreign direct investment with endogenous technology choice
Foreign Peer Effects and STEM Major Choice
Insights into Auditor-Director Interactions : three studies on auditor choice, auditors’ billing tactics and client-initiated auditor changes
Risk management committee, auditor choice and audit fees
Human rights and foreign policy
Locational Preferences of Foreign Companies in Instabul
Foreign Companies in Estonia - Industrial Environmentand Experiences
Foreign mail steam ship companies' Japan route
Auditor choice and accruals patterns of cross-listed firms
Special Foreign issuers - the Frankfurt choice
Sprachwahl in europäischen Unternehmen : = Language choice in European companies
Mandatory auditor choice and small firm finance: Evidence from Finland
Foreign direct investment with endogenous technology choice