Controlling Shareholder’s Share Pledging and Firm’s Auditor Choice

References

• Allen, F., J. Qian, and M. Qian. 2005. Law, finance, and economic growth in China. Journal of Financial Economics 77 (1):57–116. doi:10.1016/j.jfineco.2004.06.010.
   Web of Science ®Google Scholar
• Ball, R., and P. Brown. 1968. An empirical evaluation of accounting income numbers. Journal of Accounting Research 6 (2):159–78. doi:10.2307/2490232.
   Web of Science ®Google Scholar
• Carey, P., and R. Simnett. 2006. Audit partner tenure and audit quality. The Accounting Review 81 (3):653–76. doi:10.2308/accr.2006.81.3.653.
   Web of Science ®Google Scholar
• Chan, K. H., K. Lin, and P. Mo. 2006. A political-economic analysis of auditor reporting and auditor switches. Review Of Accounting Studies 11 (1):21–48.
   Web of Science ®Google Scholar
• Chen, D., and X. Lu. 2017. Controlling shareholder’s share pledge and real-activity earnings management—Empirical test based on the listed companies on the growth enterprise market. Accounting Research(Chinese) 5:39–44.
   Google Scholar
• Chen, F., S. Peng, S. Xue, Z. Yang, and F. Ye. 2016. Do audit clients successfully engage in opinion shopping? Partner-level evidence. Journal of Accounting Research 54 (1):79–112. doi:10.1111/1475-679X.12097.
   Web of Science ®Google Scholar
• Chen, K., Z. Chen, and K. C. Wei. 2011. Agency costs of free cash flow and the effect of shareholder rights on the implied cost of equity capital. Journal of Financial and Quantitative Analysis 46 (1):171–207. doi:10.1017/S0022109010000591.
   Web of Science ®Google Scholar
• Chen, S., Y. Sun, and D. Wu. 2010. Client importance, institutional improvements, and audit quality in China: An office and individual auditor level analysis. The Accounting Review 85 (1):127–58. doi:10.2308/accr.2010.85.1.127.
   Web of Science ®Google Scholar
• Chen, Z., B. Ke, and Z. Yang. 2013. Minority shareholders’ control rights and the quality of corporate decisions in weak investor protection countries: A natural experiment from China. The Accounting Review 88 (4):1211–38. doi:10.2308/accr-50424.
   Web of Science ®Google Scholar
• DeAngelo, L. 1981. Auditor size and audit quality. Journal of Accounting and Economics 3 (3):183–99. doi:10.1016/0165-4101(81)90002-1.
   Google Scholar
• Dechow, P. M., R. G. Sloan, and A. P. Sweeney. 1995. Detecting earnings management. Accounting Review 70 (2):193–225.
   Web of Science ®Google Scholar
• DeFond, M., and J. Zhang. 2014. A review of archival auditing research. Journal of Accounting and Economics 58 (2–3):275–326. doi:10.1016/j.jacceco.2014.09.002.
   Web of Science ®Google Scholar
• DeFond, M., T. J. Wong, and S. Li. 1999. The impact of improved auditor independence on auditor market concentration in China. Journal of Accounting and Economics 28 (3):269–305. doi:10.1016/S0165-4101(00)00005-7.
   Web of Science ®Google Scholar
• DeFond, M., T. J. Wong, and S. Li. 2000. The impact of improved auditor independence on audit market concentration in China. Journal of Accounting and Economics 28 (3):269–305. doi:10.1016/S0165-4101(00)00005-7.
   Web of Science ®Google Scholar
• Fan, P. H., and T. J. Wong. 2005. Do external auditors perform a corporate governance role in emerging markets? Evidence from East Asia. Journal of Accounting Research 43 (1):35–72. doi:10.1111/joar.2005.43.issue-1.
   Web of Science ®Google Scholar
• Fang, J., J. Pittman, Y. Zhang, and Y. Zhao. 2017. Auditor choice and its implications for group-affiliated firms. Contemporary Accounting Research 34 (1):39–82. doi:10.1111/care.2017.34.issue-1.
   Web of Science ®Google Scholar
• Francis, J. R., and M. D. Yu. 2009. Big 4 office size and audit quality. The Accounting Review 84 (5):1521–52. doi:10.2308/accr.2009.84.5.1521.
   Web of Science ®Google Scholar
• Guan, Y., L. Su, D. Wu, and Z. Yang. 2016. Do school ties between auditors and client executives influence audit outcomes? Journal of Accounting and Economics 61 (2–3):506–25. doi:10.1016/j.jacceco.2015.09.003.
   Web of Science ®Google Scholar
• Guedhami, O., J. Pittman, and W. Saffar. 2014. Auditor choice in politically connected firms. Journal of Accounting Research 52 (1):107–62. doi:10.1111/joar.2014.52.issue-1.
   Web of Science ®Google Scholar
• Gul, F., D. Wu, and Z. Yang. 2013. Do individual auditors affect audit quality? Evidence from archival data. The Accounting Review 88 (6):1993–2023. doi:10.2308/accr-50536.
   Web of Science ®Google Scholar
• He, X., J. Pittman, M. Rui, and D. Wu. 2017. Do social ties between external auditors and audit committee members affect audit quality? The Accounting Review 92 (5):61–87. doi:10.2308/accr-51696.
   Web of Science ®Google Scholar
• Huang, Z., and X. Han. 2014. Large shareholders’ equity collateral, assets expropriation, and earnings management. Contemporary Accounting Review(Chinese) 7 (2):19–34.
   Google Scholar
• Jones, J. 1991. Earnings management during import relief investigations. Journal of Accounting Research 29 (2):193–228. doi:10.2307/2491047.
   Web of Science ®Google Scholar
• Lennox, C. 2000. Do companies successfully engage in opinion-shopping? Evidence from the UK. Journal of Accounting and Economics 29 (3):321–37. doi:10.1016/S0165-4101(00)00025-2.
   Web of Science ®Google Scholar
• Lennox, C., and B. Li. 2012. The consequences of protecting audit partners’ personal assets from the threat of liability. Journal of Accounting and Economics 54 (2–3):154–73. doi:10.1016/j.jacceco.2012.06.002.
   Web of Science ®Google Scholar
• Wang, Q., T. J. Wong, and L. Xia. 2008. State ownership, the institutional environment, and auditor choice: Evidence from China. Journal of Accounting and Economics 46 (1):112–34. doi:10.1016/j.jacceco.2008.04.001.
   Web of Science ®Google Scholar
• Wang, X., C. OuYang, and Z. Shi. 2018. Controlling shareholder’s shares pledge, the risk of losing control rights and tax avoidance. Economic Research Journal (Chinese) 1:138–51.
   Google Scholar
• Wang, X., G. Fan, and J. Yu. 2016. The 2016 report on the relative process of marketization of each region in China (In Chinese). Beijing, China: Social Sciences Academic Press(CHINA).
   Google Scholar
• Wang, X., and M. Wu. 2011. The quality of financial reporting in China: An examination from an accounting restatement perspective. China Journal of Accounting Research 4 (4):167–96. doi:10.1016/j.cjar.2011.09.001.
   Google Scholar
• Xie, D., K. Liao, and D. Zheng. 2016. Controlling shareholders ‘s share pledge and Implicit choice of development cost accounting policy. Accounting Research (Chinese) 3:30–38.
   Google Scholar