External auditing provides reasonable assurance to accounting information quality and alleviates the agency problem in corporations. In China, after the re-establishment of the external auditing profession in the 1980s, the auditing profession developed significantly and came to play an important role in the capital market. However, the institutional mechanisms are still relatively weak and underdeveloped in China, Therefore, this thesis is concerned about whether and how legal liability and political connections can influence auditor behaviour in the Chinese setting.
Table of ContentsChapter 1: Introduction -- Chapter 2: Legal liability, government intervention and auditor behaviour: Evidence from structural reform of audit firms in China -- Chapter 3: How does rent-seeking between government and auditors influence audit quality? Evidence from individual auditors' political connections in China -- Chapter 4: Political connections, audit opinions and auditor choice: Evidence from the ousters of Government offices -- Chapter 5: Conclusion
NotesBibliography: Pages 166-176
Awarding InstitutionMacquarie University
Degree TypeThesis PhD
DegreePhD, Macquarie University, Faculty of Business and Economics, Department of Applied Finance and Actuarial Studies
Department, Centre or SchoolDepartment of Applied Finance and Actuarial Studies
Year of Award2017
Principal SupervisorGary Tian
RightsCopyright Ku He 2016.
Copyright disclaimer: http://mq.edu.au/library/copyright
Extent1 online resource (xvi, 188 pages)