Accepted by Clive Lennox. An earlier version of this paper was presented at the 2011 Contemporary Accounting Research Conference, generously supported by the Canadian Institute of Chartered Accountants. The author would like to thank two anonymous reviewers, Clive Lennox (the editor), Steven Salterio (the Editor (in Chief)), Zhaoyang Gu (the discussant), Sudipta Basu, K. H. Chan, Charles Chen, Yasheng Chen, Zhihong Chen, Agnes Cheng, Jong-Hag Choi, John Courtis, Yuyan Guan, Ole-Kristian Hope, Bingbing Hu, Francis Kim, Jingjing Li, Phyllis Mo, John Nowland, James Ohlson, K. K. Raman, Gordon Richardson, Dan Simunic, Charlie Sohn, Bin Srinidhi, Xijia Su, Zheng Wang, Joe Weintrop, Franco Wong, Donghui Wu, Liu Zheng, and workshop participants at the 2010 AAA Annual Meeting in San Francisco, the 26th Contemporary Accounting Research Conference in Calgary, City University of Hong Kong, Hong Kong Baptist University, and Simon Fraser University for their helpful comments, and Donghui Wu for sharing audit firm merger data. Juan Fan, Jinghua Fu, and Yuxiao Zhou provide able research assistance. The work described in this paper was substantially supported by a grant from the Research Grants Council of the Hong Kong Special Administrative Region, China (Project No. 152010).
Do Political Connections Add Value to Audit Firms? Evidence from IPO Audits in China†
Article first published online: 17 DEC 2012
Contemporary Accounting Research
Volume 30, Issue 3, pages 891–921, Fall 2013 (September)
How to Cite
Yang, Z. (2013), Do Political Connections Add Value to Audit Firms? Evidence from IPO Audits in China. Contemporary Accounting Research, 30: 891–921. doi: 10.1111/j.1911-3846.2012.01177.x
- Issue published online: 16 SEP 2013
- Article first published online: 17 DEC 2012
- Accepted manuscript online: 19 MAY 2012 10:06AM EST
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