Accepted by Michel Magnan. We thank Michel Magnan, Gordon Richardson, Dan Simunic, Shifei Chung, Bin Srinidhi, Zhifeng Yang, two anonymous reviewers, and workshop participants at City University of Hong Kong, University of Houston, Xiamen University, the 2008 American Accounting Association Annual Meeting, the 2008 Annual Congress of the European Accounting Association, and the 2009 China Accounting and Finance Review International Symposium for helpful comments. Hanwen Chen acknowledges financial support from the National Nature Science Foundation of China (NSFC-70672101) and the National Philosophy and Social Science Foundation of China (07BJY027). Yanyan Wang acknowledges financial support from the National Nature Science Foundation of China (NSFC-71002043) and the Education Ministry (08JC630074).
Effects of Audit Quality on Earnings Management and Cost of Equity Capital: Evidence from China*
Version of Record online: 24 MAY 2011
© 2011 The Canadian Academic Accounting Association
Contemporary Accounting Research
Volume 28, Issue 3, pages 892–925, Fall 2011 (September)
How to Cite
Chen, H., Chen, J. Z., Lobo, G. J. and Wang, Y. (2011), Effects of Audit Quality on Earnings Management and Cost of Equity Capital: Evidence from China. Contemporary Accounting Research, 28: 892–925. doi: 10.1111/j.1911-3846.2011.01088.x
- Issue online: 12 SEP 2011
- Version of Record online: 24 MAY 2011
- Accepted manuscript online: 14 MAR 2011 03:36AM EST
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