Does CEO duality worsen or fosters audit quality: evidence from Chinese firms?

References

• Abdullah, W. Z. W., Ismail, S., & Jamaluddin, N. (2008). The impact of board composition, ownership and CEO duality on audit quality: The Malaysian evidence. Management & Accounting Review (MAR), 7(2), 17–28.
   Google Scholar
• Adams, R. B., Almeida, H., & Ferreira, D. (2005). Powerful CEOs and their impact on corporate performance. Review of Financial Studies, 18(4), 1403–1432. https://doi.org/10.1093/rfs/hhi030
   Web of Science ®Google Scholar
• Afthanorhan, W. (2013). A comparison of partial least square structural equation modeling (PLS-SEM) and covariance based structural equation modeling (CB-SEM) for confirmatory factor analysis. International Journal of Engineering Science and Innovative Technology, 2(5), 198–205.
   Google Scholar
• Aghmiuni, S., Siyal, S., Wang, Q., & Duan, Y. (2020). Assessment of factors affecting innovation policy in biotechnology. Journal of Innovation & Knowledge, 5(3), 180–190. https://doi.org/10.1016/j.jik.2019.10.002
   Web of Science ®Google Scholar
• Al Ruheili, A., & Al Hajri, S. (2021). The role of 3D printing technology in landscape architecture teaching and learning practices. Educational Sciences: Theory & Practice, 21(2), 13–26. https://doi.org/10.12738/jestp.2021.1.001
   Google Scholar
• Alderman, J., & Jollineau, S. J. (2020). Can audit committee expertise increase external auditors' litigation risk? the moderating effect of audit committee independence. Contemporary Accounting Research, 37(2), 717–740. https://doi.org/10.1111/1911-3846.12549
   Web of Science ®Google Scholar
• Amar, A. B. (2014). The effect of independence audit committee on earnings management: The case in French. International Journal of Academic Research in Accounting, Finance and Management Sciences, 4(1), 96–102. https://doi.org/10.6007/IJARAFMS/v4-i1/544
   Google Scholar
• Arismajayanti, N. P. A., & Jati, I. K. (2017). Influence of audit committee competence, audit committee independence, independent commissioner and leverage on tax aggressiveness. Journal of Auditing, 5(2), 109–119.
   Google Scholar
• Arslan, M., Zaman, R., Malik, R., & Mehmood, A. (2014). Impact of CEO duality and audit committee on firm performance: A study of oil & gas listed firms of Pakistan. Research Journal of Finance and Accounting, 5(17), 151–156.
   Google Scholar
• Astrachan, C. B., Patel, V. K., & Wanzenried, G. (2014). A comparative study of CB-SEM and PLS-SEM for theory development in family firm research. Journal of Family Business Strategy, 5(1), 116–128. https://doi.org/10.1016/j.jfbs.2013.12.002
   Web of Science ®Google Scholar
• Azhari, N. A. N., Hasnan, S., & Sanusi, Z. M. (2020). The relationships between managerial overconfidence, audit committee, CEO duality, audit quality, and accounting misstatements. International Journal of Financial Research, 11(3), 18–30. https://doi.org/10.5430/ijfr.v11n3p18
   Google Scholar
• Barszczewski, J. (2021). Creativity as neoliberal self-governance. Creativity Studies, 14(2), 593–603. https://doi.org/10.3846/cs.2021.12311
   Google Scholar
• Bich, N., & Thai, P. (2019). The effects of leadership skills on firm performance: The case of textile and garment firms in Vietnam. Management Science Letters, 9(12), 2121–2130.
   Google Scholar
• Cadbury, A., & Cadbury, C. A. (2002). Corporate governance and chairmanship: A personal view. Oxford University Press on Demand.
   Google Scholar
• Chen, C., Ding, X., & Li, J. (2021). Transformational leadership and employee job satisfaction: The mediating role of employee relations climate and the moderating role of subordinate gender. International Journal of Environmental Research and Public Health, 19(1), 233. https://doi.org/10.3390/ijerph19010233
   PubMed Web of Science ®Google Scholar
• Chen, Y. S., Lin, S. H., Lin, C. Y., Hung, S. T., Chang, C. W., & Huang, C. W. (2020). Improving green product development performance from green vision and organizational culture perspectives. Corporate Social Responsibility and Environmental Management, 27(1), 222–231. https://doi.org/10.1002/csr.1794
   Web of Science ®Google Scholar
• Cohen, J., Gaynor, L. M., Krishnamoorthy, G., & Wright, A. M. (2008). Academic research on communications among external auditors, the audit committee, and the board: Implications and recommendations for practice. Current Issues in Auditing, 2(1), A1–A8. https://doi.org/10.2308/ciia.2008.2.1.A1
   Google Scholar
• Cornett, M. M., Marcus, A. J., & Tehranian, H. (2008). Corporate governance and pay-for-performance: The impact of earnings management. Journal of Financial Economics, 87(2), 357–373. https://doi.org/10.1016/j.jfineco.2007.03.003
   Web of Science ®Google Scholar
• Corrás-Arias, M. Á. (2020). Determinantes de la banca extranjera en España. Un análisis por país de origen. Cuadernos de Economía, 43(121), 48–62. https://doi.org/10.32826/cude.v43i121.110
   Google Scholar
• Dhiman, P., & Arora, S. (2020). A conceptual framework for identifying key employee branding dimensions: A study of hospitality industry. Journal of Innovation & Knowledge, 5(3), 200–209. https://doi.org/10.1016/j.jik.2019.08.003
   Web of Science ®Google Scholar
• Doan, T. (2020). Financing decision and firm performance: Evidence from an emerging country. Management Science Letters, 10(4), 849–854. https://doi.org/10.5267/j.msl.2019.10.012
   Google Scholar
• Donaldson, L., & Davis, J. H. (1991). Stewardship theory or agency theory: CEO governance and shareholder returns. Australian Journal of Management, 16(1), 49–64. https://doi.org/10.1177/031289629101600103
   Google Scholar
• Gamayuni, R. R. (2018). Factors affecting internal audit function effectivity (internal auditor competence and objectivity, management support and organisation culture) at local government. International Journal of Monetary Economics and Finance, 11(3), 179–191. https://doi.org/10.1504/IJMEF.2018.093786
   Google Scholar
• Gee, C. S., Hassan, S., & Abd Karim, M. Z. (2021). Does minimum wage reduce income inequality? A cross-country evidence. Cuadernos de Economía, 44(124), 50–57. https://doi.org/10.32826/cude.v1i124.500
   Web of Science ®Google Scholar
• Gilbert, L., & Zalik, A. (2019). The limits of audit culture extractivism: Risk and reinsurance in Canadian oil transport by rail and pipeline. The Extractive Industries and Society, 6(3), 654–664. https://doi.org/10.1016/j.exis.2018.09.015
   Google Scholar
• Goettel, A. (2021). Concubinage in the Polish Tax Law. Contemporary Economics, 15(3), 339–374. https://doi.org/10.5709/ce.1897-9254.454
   Web of Science ®Google Scholar
• Gorshunov, M. A., Armenakis, A. A., Feild, H. S., & Vansant, B. (2020). The Sarbanes-Oxley Act of 2002: Relationship to magnitude of financial corruption and corrupt organizational cultures. Journal of Management, 21(2), 73.
   Google Scholar
• Griniuk, M. (2021). Arts-based action research on enhancing children’s creativity through affect within participatory performance art and performance pedagogy. Creativity Studies, 14(2), 577–592. https://doi.org/10.3846/cs.2021.13775
   Google Scholar
• Gudanowska, A., Kononiuk, A., & Dębkowska, K. (2020). The application of cluster analysis for the selection of key competences of future-oriented entrepreneurs. Engineering Economics, 31(5), 565–574. https://doi.org/10.5755/j01.ee.31.5.25194
   Google Scholar
• Hair Jr, J. F., Sarstedt, M., Hopkins, L., & Kuppelwieser, V. G. (2014). Partial least squares structural equation modeling (PLS-SEM): An emerging tool in business research. European Business Review, 5(1), 1105–1115.
   Google Scholar
• Hair, J. F., Hult, G. T. M., Ringle, C. M., Sarstedt, M., & Thiele, K. O. (2017). Mirror, mirror on the wall: A comparative evaluation of composite-based structural equation modeling methods. Journal of the Academy of Marketing Science, 45(5), 616–632. https://doi.org/10.1007/s11747-017-0517-x
   Web of Science ®Google Scholar
• Haldorai, K., Kim, W. G., & Garcia, R. F. (2022). Top management green commitment and green intellectual capital as enablers of hotel environmental performance: The mediating role of green human resource management. Tourism Management, 88, 104431. https://doi.org/10.1016/j.tourman.2021.104431
   Web of Science ®Google Scholar
• Hartnell, C. A., Kinicki, A. J., Lambert, L. S., Fugate, M., & Doyle Corner, P. (2016). Do similarities or differences between CEO leadership and organizational culture have a more positive effect on firm performance? A test of competing predictions. The Journal of Applied Psychology, 101(6), 846–861. https://doi.org/10.1037/apl0000083
   PubMed Web of Science ®Google Scholar
• Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305–360. https://doi.org/10.1016/0304-405X(76)90026-X
   Web of Science ®Google Scholar
• Khan, G. F., Sarstedt, M., Shiau, W.-L., Hair, J. F., Ringle, C. M., & Fritze, M. P. (2019). Methodological research on partial least squares structural equation modeling (PLS-SEM): An analysis based on social network approaches. Internet Research, 29(3), 407–429. https://doi.org/10.1108/IntR-12-2017-0509
   Web of Science ®Google Scholar
• Klepek, M., & Bauerová, R. (2020). Why do retail customers hesitate for shopping grocery online? Technological and Economic Development of Economy, 26(6), 1444–1462. https://doi.org/10.3846/tede.2020.13970
   Web of Science ®Google Scholar
• Kong, Y., & Nelson, S. E. (2021). Effect of top management support, information technology committee, and information technology support services on audit technology performance: A case of Ghana. International Journal of Management (IJM), 12(6), 104–112.
   Google Scholar
• Latan, H., Jabbour, C. J. C., de Sousa Jabbour, A. B. L., Wamba, S. F., & Shahbaz, M. (2018). Effects of environmental strategy, environmental uncertainty and top management's commitment on corporate environmental performance: The role of environmental management accounting. Journal of Cleaner Production, 180, 297–306. https://doi.org/10.1016/j.jclepro.2018.01.106
   Web of Science ®Google Scholar
• Martanto, R. (2021). Land use conversion pattern and food security for sustainable food land direction in Karanganyar Regency, Indonesia. AgBioForum, 23(2), 143–152.
   Google Scholar
• Mattayaphutron, S., & Mahamat, N. (2021). The determinants of persistence poverty: Case of agricultural households in Thailand. AgBioForum, 23(2), 135–142.
   Google Scholar
• Mohammad, J. A., & Pan, Y.-C. (2021). Sustainability, the fourth pillar of project portfolio management–a holistic approach. The Journal of Modern Project Management, 9(2), 199–215. https://doi.org/10.19255/JMPM02714
   Google Scholar
• Mubeen, R., Han, D., Abbas, J., & Hussain, I. (2020). The effects of market competition, capital structure, and CEO duality on firm performance: A mediation analysis by incorporating the GMM model technique. Sustainability, 12(8), 3480. https://doi.org/10.3390/su12083480
   Web of Science ®Google Scholar
• Muller, C., & de Klerk, N. (2020). Influence of design aesthetics and brand name on generation Y students’ intention to use wearable activity-tracking devices. International Journal of eBusiness and eGovernment Studies, 12(2), 107–121. https://doi.org/10.34111/ijebeg.202012202
   Google Scholar
• Munir, M., Arief, M., Abdinagoro, S. B., & Furinto, A. (2022). Building sustainable collaboration through effective leadership sustainability mediated by innovation capability and moderated by external stakeholder interest: Case study in Indonesia Social Security Administration Agency. ITALIENISCH, 12(1), 279–294.
   Google Scholar
• Myšková, R., & Hájek, P. (2020). Mining risk-related sentiment in corporate annual reports and its effect on financial performance. Technological and Economic Development of Economy, 26(6), 1422–1443. https://doi.org/10.3846/tede.2020.13758
   Web of Science ®Google Scholar
• Ncube, B., & Koloba, H. A. (2020). Branded mobile app usage intentions among generation Y students: A comparison of gender and education level. International Journal of eBusiness and eGovernment Studies, 12(2), 91–106. https://doi.org/10.34111/ijebeg.202012201
   Google Scholar
• Oak, S., & Iyengar, R. J. (2009). Investigating the differences in corporate governance between hospitality and nonhospitality firms Advances in hospitality and leisure. Emerald Group Publishing Limited.
   Google Scholar
• Omer, A. M. R. (2021). The impact of the Basel III committee decisions on the performance of banks in Iraq. International Journal of Economics and Finance, 13(2), 477–499. https://doi.org/10.34109/ijefs.20212022
   Google Scholar
• Phillips, S., Thai, V. V., & Halim, Z. (2019). Airline value chain capabilities and CSR performance: The connection between CSR leadership and CSR culture with CSR performance, customer satisfaction and financial performance. The Asian Journal of Shipping and Logistics, 35(1), 30–40. https://doi.org/10.1016/j.ajsl.2019.03.005
   Web of Science ®Google Scholar
• Pomeroy, B., & Thornton, D. B. (2008). Meta-analysis and the accounting literature: The case of audit committee independence and financial reporting quality. European Accounting Review, 17(2), 305–330. https://doi.org/10.1080/09638180701819832
   Web of Science ®Google Scholar
• Ramdani, D., & Witteloostuijn, A. v. (2010). The impact of board independence and CEO duality on firm performance: A quantile regression analysis for Indonesia, Malaysia, South Korea and Thailand. British Journal of Management, 21(3), 607–627. https://doi.org/10.1111/j.1467-8551.2010.00708.x
   Web of Science ®Google Scholar
• Ruiz Estrada, M. (2020). How COVID-19 quarantine(s) can generate poverty? SSRN Electronic Journal, https://doi.org/10.2139/ssrn.3580703
   Google Scholar
• Saeidi, P., Saeidi, S., Gutierrez, L., Streimikiene, D., Alrasheedi, M., Saeidi, S., & Mardani, A. (2021). The influence of enterprise risk management on firm performance with the moderating effect of intellectual capital dimensions. Economic Research-Ekonomska Istraživanja, 34(1), 122–151. https://doi.org/10.1080/1331677X.2020.1776140
   Web of Science ®Google Scholar
• Saritas Akyol, S., & Karakaya, I. (2021). Investigating the consistency between students' and teachers' ratings for the assessment of problem-solving skills with many-facet rasch measurement model. Eurasian Journal of Educational Research, 91, 281–300. https://doi.org/10.14689/ejer.2021.91.13
   Google Scholar
• Singh, S. K., Gupta, S., Busso, D., & Kamboj, S. (2021). Top management knowledge value, knowledge sharing practices, open innovation and organizational performance. Journal of Business Research, 128, 788–798. https://doi.org/10.1016/j.jbusres.2019.04.040
   Web of Science ®Google Scholar
• Sokolov Mladenović, S., Ćuzović, S., Mladenović, I., & Stojković, D. (2020). The importance of food control for retail development – evidence using adaptive neuro-fuzzy inference system approach. Engineering Economics, 31(5), 575–583. https://doi.org/10.5755/j01.ee.31.5.24484
   Google Scholar
• Szentes, H. (2021). Five propositions on how to combine threat and opportunity management in practice to further develop the project. The Journal of Modern Project Management, 9(2), 173–185. https://doi.org/10.19255/JMPM02712
   Google Scholar
• Toumeh, A. A., Yahya, S., & Amran, A. (2020). Surplus free cash flow, stock market segmentations and earnings management: The moderating role of independent audit committee. Global Business Review, 2020, 0972150920934069.
   Web of Science ®Google Scholar
• Voinea, C. L., Rauf, F., Naveed, K., & Fratostiteanu, C. (2022). The impact of CEO duality and financial performance on CSR disclosure: Empirical evidence from state-owned enterprises in China. Journal of Risk and Financial Management, 15(1), 37. https://doi.org/10.3390/jrfm15010037
   Web of Science ®Google Scholar
• Waldman, D. A., Ramirez, G. G., House, R. J., & Puranam, P. (2001). Does leadership matter? CEO leadership attributes and profitability under conditions of perceived environmental uncertainty. Academy of Management Journal, 44(1), 134–143.
   Web of Science ®Google Scholar
• Wijaya, E. S. A., & Sumiati, A. (2021). Teacher’s competences in technology-based education in Indonesia: The case of a vocational accounting teaching school. Educational Sciences: Theory & Practice, 21(2), 145–155. https://doi.org/10.12738/jestp.2021.2.0010
   Google Scholar
• Yang, X. (2021). The impact of production and consumption capabilities and human capital capacity on the National Wealth of China. International Journal of Economics and Finance Studies, 13(2), 372–387. https://doi.org/10.34109/ijefs.20212017
   Google Scholar
• Yang, T., & Zhao, S. (2014). CEO duality and firm performance: Evidence from an exogenous shock to the competitive environment. Journal of Banking & Finance, 49, 534–552. https://doi.org/10.1016/j.jbankfin.2014.04.008
   Web of Science ®Google Scholar
• Yenipinar, S. (2021). Instructional accountability in the Turkish context: A qualitative descriptive analysis. Eurasian Journal of Educational Research, 21(91), 257–280. https://doi.org/10.14689/ejer.2021.91.12
   Google Scholar
• Zaman, U., Nawaz, S., Tariq, S., & Humayoun, A. A. (2019). Linking transformational leadership and “multi- dimensions” of project success: Moderating effects of project flexibility and project visibility using PLS- SEM. International Journal of Managing Projects in Business, 13(1), 103–127. https://doi.org/10.1108/IJMPB-10-2018-0210
   Web of Science ®Google Scholar