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:https://doi.org/10.1016/j.jfineco.2004.06.010.
- American Institute of Certified Public Accountants, 2021, AICPA Code of Professional Conducts. https://us.aicpa.org/research/standards/codeofconduct
- Amos, O. M. 1982. “Empirical Analysis of Motives Underlying Individual Contributions to Charity.” Atlantic Economic Journal 10 (4): 45–52. doi:https://doi.org/10.1007/BF02300194.
- Andreoni, J. 1989. “Giving with Impure Altruism: Applications to Charity and Ricardian Equivalence.” Journal of Political Economy 97 (6): 1447–1458. doi:https://doi.org/10.1086/261662.
- Andreoni, J. 1990. “Impure Altruism and Donations to Public Goods: A Theory of Warm-Glow Giving.” The Economic Journal 100 (401): 464–477. doi:https://doi.org/10.2307/2234133.
- Ball, R., S. P. Kothari, and A. Robin. 2000. “The Effect of International Institutional Factors on Properties of Accounting Earnings.” Journal of Accounting and Economics 29 (1): 1–51. doi:https://doi.org/10.1016/S0165-4101(00)00012-4.
- Becker, C. L., M. L. DeFond, J. Jiambalvo, and K. R. Subramanyam. 1998. “The Effect of Audit Quality on Earnings Management.” Contemporary Accounting Research 15 (1): 1–24. doi:https://doi.org/10.1111/j.1911-3846.1998.tb00547.x.
- Bin, K., C. S. Lennox, and Q. Xin. 2015. “The Effect of China’s Weak Institutional Environment on the Quality of Big 4 Audits.” The Accounting Review 90 (4): 1591–1619. doi:https://doi.org/10.2308/accr-50943.
- Blay, A. D., and M. A. Geiger. 2013. “Auditor Fees and Auditor Independence: Evidence from Going Concern Reporting Decisions.” Contemporary Accounting Research 30 (2): 579–606. doi:https://doi.org/10.1111/j.1911-3846.2012.01166.x.
- Burgstahler, D., and I. Dichev. 1997. “Earnings Management to Avoid Earnings Decreases and Losses.” Journal of Accounting and Economics 24 (1): 99–126. doi:https://doi.org/10.1016/S0165-4101(97)00017-7.
- Cameran, M., A. Ditillo, and A. Pettinicchio. 2018. “Audit Team Attributes Matter: How Diversity Affects Audit Quality.” European Accounting Review 27 (4): 595–621. doi:https://doi.org/10.1080/09638180.2017.1307131.
- Chen, C. J. P., S. Xijia, and X. Wu. 2009. “Forced Audit Firm Change, Continued Partner-Client Relationship, and Financial Reporting Quality.” Auditing: A Journal of Practice & Theory 28 (2): 227–246. doi:https://doi.org/10.2308/aud.2009.28.2.227.
- Chen, F., S. Peng, S. Xue, Z. Yang, and Y. Feiteng. 2016. “Do Audit Clients Successfully Engage in Opinion Shopping? Partner-Level Evidence.” Journal of Accounting Research 54 (1): 79–112. doi:https://doi.org/10.1111/1475-679X.12097.
- Chen, J. C., D. M. Patten, and R. W. Roberts. 2008. “Corporate Charitable Contributions: A Corporate Social Performance or Legitimacy Strategy?” Journal of Business Ethics 82 (1): 131–144. doi:https://doi.org/10.1007/s10551-007-9567-1.
- Chen, S., S. 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): 127–158. doi:https://doi.org/10.2308/accr.2010.85.1.127.
- Chen, X., Y. Dai, D. Kong, and W. Tan. 2017. “Effect of International Working Experience of Individual Auditors on Audit Quality: Evidence from China.” Journal of Business Finance & Accounting 44: 7–8. Wiley Online Library: 1073–1108. doi:https://doi.org/10.1111/jbfa.12257.
- DeAngelo, L. 1981a. “Auditor Size and Audit Quality.” Journal of Accounting and Economics 3 (3): 189–199. doi:https://doi.org/10.1016/0165-4101(81)90002-1.
- DeFond, M. L., T. Wong, and S. Li. 1999. “The Impact of Improved Auditor Independence on Audit Market Concentration in China.” Journal of Accounting and Economics 28 (3): 269–305. doi:https://doi.org/10.1016/S0165-4101(00)00005-7.
- Douglas, P. C., R. A. Davidson, and B. N. Schwartz. 2001. “The Effect of Organizational Culture and Ethical Orientation on Accountants’ Ethical Judgments.” Journal of Business Ethics 34 (2): 101–121. doi:https://doi.org/10.1023/A:1012261900281.
- Falk, H., B. Lynn, S. Mestelman, and M. Shehata. 1999. “Auditor Independence, Self-Interested Behavior and Ethics: Some Experimental Evidence.” Journal of Accounting and Public Policy 18 (4–5): 395–428. doi:https://doi.org/10.1016/S0278-4254(99)00012-5.
- Fleming, D. M., C. W. Chow, and S. Wenbing. 2010. “An Exploratory Study of Chinese Accounting Students’ and Auditors’ Audit-Specific Ethical Reasoning.” Journal of Business Ethics 94 (3): 353–369. doi:https://doi.org/10.1007/s10551-009-0267-x.
- Francis, J., and D. Wang. 2008. “The Joint Effect of Investor Protection and Big 4 Audits on Earnings Quality around the World.” Contemporary Accounting Research 25 (1): 157–191. doi:https://doi.org/10.1506/car.25.1.6.
- Francis, J., and M. Yu. 2009. “The Effects of Big Four Office Size on Audit Quality.” The Accounting Review 84 (5): 1521–1552. doi:https://doi.org/10.2308/accr.2009.84.5.1521.
- Francis, J. R., and P. N. Michas. 2012. “The Contagion Effect of Low-Quality Audits.” The Accounting Review 88 (2): 521–552. doi:https://doi.org/10.2308/accr-50322.
- Francis, J. R. 2004. “What Do We Know about Audit Quality?” British Accounting Review 36 (4): 345–368. doi:https://doi.org/10.1016/j.bar.2004.09.003.
- Francis, J. R., and J. Krishnan. 1999. “Accounting Accruals and Auditor Reporting Conservatism.” Contemporary Accounting Research 16 (1): 135–165. doi:https://doi.org/10.1111/j.1911-3846.1999.tb00577.x.
- Frisch, M. B., and M. Gerrard. 1981. “Natural Helping Systems: A Survey of Red Cross Volunteers.” American Journal of Community Psychology 9 (5): 567–579. doi:https://doi.org/10.1007/BF00896477.
- Funk, P. 2005. “Theory and Evidence on the Role of Social Norms in Voting.” Available at SSRN 627347.
- Gao, Y., K. Jamal, Q. Liu, and L. Luo. 2011. “Does Reputation Discipline Big 4 Audit Firms?” CAAA Annual Conference 2013–1006.
- Gong, Q., L. Oliver Zhen, Y. Lin, and W. Liansheng. 2016. “On the Benefits of Audit Market Consolidation: Evidence from Merged Audit Firms.” The Accounting Review 91 (2): 463–488. doi:https://doi.org/10.2308/accr-51236.
- Guan, Y., S. Lixin Nancy, W. Donghui, and Z. Yang. 2016. “Do School Ties between Auditors and Client Executives Influence Audit Outcomes?” Journal of Accounting and Economics 61 (2–3): 506–525. doi:https://doi.org/10.1016/j.jacceco.2015.09.003.
- 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:https://doi.org/10.2308/accr-50536.
- Gul, F. A., M. S. Ma, and K. Lai. 2012. “Auditing Multiple Public Clients, Partner-Client Tenure and Audit Quality.” Karen, Auditing Multiple Public Clients, Partner-Client Tenure and Audit Quality (October 3, 2012).
- Hambrick, D. C., and P. A. Mason. 1984. “Upper Echelons: The Organization as a Reflection of Its Top Managers.” Academy of Management Review 9 (2): 193–206. doi:https://doi.org/10.2307/258434.
- Harbaugh, W. T., U. Mayr, and D. R. Burghart. 2007. “Neural Responses to Taxation and Voluntary Giving Reveal Motives for Charitable Donations.” Science (New York, N.Y.) 316 (5831): 1622–1625. pii. doi:https://doi.org/10.1126/science.1140738.
- Hardies, K., D. Breesch, and J. Branson. 2015. “The Female Audit Fee Premium.” AUDITING: A Journal of Practice & Theory 34 (4): 171–195. doi:https://doi.org/10.2308/ajpt-51079.
- He, K., X. Pan, and G. Tian. 2017. “Legal Liability, Government Intervention, and Auditor Behavior: Evidence from Structural Reform of Audit Firms in China.” European Accounting Review 26 (1): 61–95. doi:https://doi.org/10.1080/09638180.2015.1100547.
- He, X., S. P. Kothari, T. Xiao, and L. Zuo. 2018. “Long-Term Impact of Economic Conditions on Auditors’ Judgment.” The Accounting Review 93 (6): 203–229. doi:https://doi.org/10.2308/accr-52009.
- Heidi, C., and P. J. Grossman. 2008. “An Experimental Test of Warm Glow Giving.” Journal of Public Economics 92 (5): 1011–1021. doi:https://doi.org/10.1016/j.jpubeco.2007.12.014.
- Hemingway, C. A., and P. W. Maclagan. 2004. “Managers’ Personal Values as Drivers of Corporate Social Responsibility.” Journal of Business Ethics 50 (1): 33–44. doi:https://doi.org/10.1023/B:BUSI.0000020964.80208.c9.
- Ho, D. E., K. Imai, G. King, and E. A. Stuart. 2007. “Matching as Nonparametric Preprocessing for Reducing Model Dependence in Parametric Causal Inference.” Political Analysis 15 (3): 199–236. doi:https://doi.org/10.1093/pan/mpl013.
- Huang, R. H. 2013. “Private Enforcement of Securities Law in China: A Ten-Year Retrospective and Empirical Assessment.” The American Journal of Comparative Law 61 (4): 757–798. doi:https://doi.org/10.5131/AJCL.2013.0007.
- Hutchens, W. 2003. “Private Securities Litigation in China: Material Disclosure about China’s Legal System.” University of Pennsylvania Journal of International Economic Law 24: 599.
- Ittonen, K., E. Vähämaa, and S. Vähämaa. 2013. “Female Auditors and Accruals Quality.” Accounting Horizons 27 (2): 205–228. doi:https://doi.org/10.2308/acch-50400.
- Jensen, M. C., and W. H. Meckling. 1976. “Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure.” Journal of Financial Economics 3 (4): 305–360. doi:https://doi.org/10.1016/0304-405X(76)90026-X.
- Jorgensen, B., Y. Lee, and S. Rock. 2012. “The Shapes of Scaled Earnings Histograms are Not Due to Scaling and Sample Selection: Evidence from Distributions of Reported Earnings per Share.” Contemporary Accounting Research 31 (2): 498–521. doi:https://doi.org/10.1111/1911-3846.12020.
- Kallunki, J., J.-P. Kallunki, L. Niemi, H. Nilsson, and D. Aobdia. 2019. “IQ and Audit Quality: Do Smarter Auditors Deliver Better Audits?” Contemporary Accounting Research 36 (3): 1373–1416. Wiley Online Library: 1373–1416. doi:https://doi.org/10.1111/1911-3846.12485.
- Kliegman, E. J. 2005. “CPAs in China: Fascinating Similarities and Differences.” The CPA Journal 75 (8): 6.
- Knechel, W. R., G. V. Krishnan, M. Pevzner, L. B. Shefchik, and U. K. Velury. 2013. “Audit Quality: Insights from the Academic Literature.” Auditing: A Journal of Practice 32 (Supplement 1): 385–421.
- Kohlberg, L. 1969. Stage and Sequence: The Cognitive-Developmental Approach to Socialization. Chicago, IL: Rand McNally.
- Kothari, S. P., A. J. Leone, and C. E. Wasley. 2005. “Performance Matched Discretionary Accrual Measures.” Journal of Accounting and Economics 39 (1): 163–197. Elsevier. doi:https://doi.org/10.1016/j.jacceco.2004.11.002.
- Lennox, C., C. Wang, and X. Wu. 2020. “Opening up the ‘Black Box’ of Audit Firms: The Effects of Audit Partner Ownership on Audit Adjustments.” Journal of Accounting Research 58 (5): 1299–1341. Wiley Online Library: 1299–1341. doi:https://doi.org/10.1111/1475-679X.12333.
- Lennox, C. S., and X. Wu. 2018. “A Review of the Archival Literature on Audit Partners.” Accounting Horizons 32 (2): 1–35. doi:https://doi.org/10.2308/acch-51942.
- Lennox, C. S. 2005. “Audit Quality and Executive Officers’ Affiliations with CPA Firms.” Journal of Accounting and Economics 39 (2): 201–231. doi:https://doi.org/10.1016/j.jacceco.2003.12.002.
- Liuchuang, L., Q. Baolei, G. Tian, and G. Zhang. 2017. “The Contagion Effect of Low-Quality Audits at the Level of Individual Auditors.” The Accounting Review 92 (1): 137–163. doi:https://doi.org/10.2308/accr-51407.
- Marquis, C., and A. Tilcsik. 2013. “Imprinting: Toward a Multilevel Theory.” Academy of Management Annals 7 (1): 195–245. doi:https://doi.org/10.5465/19416520.2013.766076.
- Navarro, P. 1988. “Why Do Corporations Give to Charity?” Journal of Business 61 (1): 65–93. doi:https://doi.org/10.1086/296420.
- Nelson, M., and H.-T. Tan. 2005. “Judgment and Decision Making Research in Auditing: A Task, Person, and Interpersonal Interaction Perspective.” Auditing: A Journal of Practice & Theory 24 (s–1): 41–71. doi:https://doi.org/10.2308/aud.2005.24.Supplement.41.
- Ping, Y., E. Carson, and R. Simnett. 2011. “Threats to Auditor Independence: The Impact of Relationship and Economic Bonds.” Auditing: A Journal of Practice & Theory 30 (1): 121–148. doi:https://doi.org/10.2308/aud.2011.30.1.121.
- Ponemon, L., and A. Glazer. 1990. “Accounting Education and Ethical Development: The Influence of Liberal Learning on Students and Alumni in Accounting Practice.” Issues in Accounting Education 5 (2): 195–208.
- Ponemon, L. A. 1992a. “Auditor Underreporting of Time and Moral Reasoning: An Experimental Lab Study.” Contemporary Accounting Research 9 (1): 171–189. doi:https://doi.org/10.1111/j.1911-3846.1992.tb00875.x.
- Ponemon, L. A. 1992b. “Ethical Reasoning and Selection-Socialization in Accounting.” Accounting, Organizations and Society 17 (3–4): 239–258. doi:https://doi.org/10.1016/0361-3682(92)90023-L.
- Ponemon, L. A. 1993a. “Can Ethics Be Taught in Accounting?” Journal of Accounting Education 11 (2): 185–209. doi:https://doi.org/10.1016/0748-5751(93)90002-Z.
- Ponemon, L. A., and D. R. L. Gabhart. 1990. “Auditor Independence Judgments: A Cognitive-Developmental Model and Experimental Evidence.” Contemporary Accounting Research 7 (1): 227–251. doi:https://doi.org/10.1111/j.1911-3846.1990.tb00812.x.
- Rest, J. R. 1989. Development in Judging Moral Issues. Minneapolis, Minnesota: U of Minnesota Press.
- Sami, H., J.-B. Kim, H. Zhou, and J. Fang. 2012. “Restoring Trust among Investors after Shredded CPA Reputation: Evidence from China.” In CAAA Annual Conference Charlottetown, Prince Edward Island, Canada.
- Schatzberg, J. W., G. R. Sevcik, B. P. Shapiro, L. Thorne, and R. S. Olusegun Wallace. 2005. “A Reexamination of Behavior in Experimental Audit Markets: The Effects of Moral Reasoning and Economic Incentives on Auditor Reporting and Fees.” Contemporary Accounting Research 22 (1): 229–264. doi:https://doi.org/10.1506/P8Y5-5REY-HF1F-W6R0.
- Schoar, A., and L. Zuo. 2017. “Shaped by Booms and Busts: How the Economy Impacts CEO Careers and Management Styles.” The Review of Financial Studies 30 (5): 1425–1456. doi:https://doi.org/10.1093/rfs/hhw111.
- Stefano, D., J. A. List, and U. Malmendier. 2012. “Testing for Altruism and Social Pressure in Charitable Giving.” The Quarterly Journal of Economics 127 (1): 1–56. doi:https://doi.org/10.1093/qje/qjr050.
- Tonin, M., and M. Vlassopoulos. 2010. “Disentangling the Sources of Pro-Socially Motivated Effort: A Field Experiment.” Journal of Public Economics 94 (11): 1086–1092. doi:https://doi.org/10.1016/j.jpubeco.2010.08.011.
- Werbel, J. D., and S. M. Carter. 2002. “The CEO’s Influence on Corporate Foundation Giving.” Journal of Business Ethics 40 (1): 47–60. doi:https://doi.org/10.1023/A:1019904820344.
- Windsor, C. A., and N. M. Ashkanasy. 1995. “The Effect of Client Management Bargaining Power, Moral Reasoning Development, and Belief in a Just World on Auditor Independence.” Accounting, Organizations and Society 20 (7–8): 701–720. doi:https://doi.org/10.1016/0361-3682(95)00018-5.
- Yang, Z. 2013. “Do Political Connections Add Value to Audit Firms? Evidence from IPO Audits in China.” Contemporary Accounting Research 30 (3): 891–921. doi:https://doi.org/10.1111/j.1911-3846.2012.01177.x.
- Yao, S., Z. Wang, M. Sun, J. Liao, and F. Cheng. 2020. “Top Executives’ Early-Life Experience and Financial Disclosure Quality: Impact from the Great Chinese Famine.” Accounting & Finance 60 (5): 4757–4793. doi:https://doi.org/10.1111/acfi.12659.
- Zeng, Y., J. H. Zhang, J. Zhang, and M. Zhang. 2021. “Key Audit Matters Reports in China: Their Descriptions and Implications of Audit Quality.” Accounting Horizons 35 (2): 167–192. doi:https://doi.org/10.2308/HORIZONS-19-189.
- Zerbini, F. 2017. “CSR Initiatives as Market Signals: A Review and Research Agenda.” Journal of Business Ethics 146 (1): 1–23. doi:https://doi.org/10.1007/s10551-015-2922-8.
- Zhang, L. 2017. “CEOs’ Early-Life Experiences and Corporate Policy: Evidence from China’s Great Famine.” Pacific-Basin Finance Journal 46: 57–77. Elsevier. doi:https://doi.org/10.1016/j.pacfin.2017.08.004.
- DeFond M, Erkens D H and Zhang J. (2017). Do Client Characteristics Really Drive the Big N Audit Quality Effect? New Evidence from Propensity Score Matching. Management Science, 63(11), 3628–3649. https://doi.org/10.1287/mnsc.2016.2528
- Glazer, Amihai, and Kai A. Konrad. “A Signaling Explanation for Charity.” The American Economic Review 86, no. 4 (1996): 1019–28. http://www.jstor.org/stable/2118317.
- Smith, A. 1759. The theory of moral sentiments.