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 Contents
Chapter 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: ConclusionNotes
Bibliography: Pages 166-176
Theoretical thesis.Awarding Institution
Macquarie UniversityDegree Type
Thesis PhDDegree
PhD, Macquarie University, Faculty of Business and Economics, Department of Applied Finance and Actuarial StudiesDepartment, Centre or School
Department of Applied Finance and Actuarial StudiesYear of Award
2017Principal Supervisor
Gary TianRights
Copyright Ku He 2016.
Copyright disclaimer: http://mq.edu.au/library/copyrightLanguage
EnglishJurisdiction
ChinaExtent
1 online resource (xvi, 188 pages)Former Identifiers
mq:71998
http://hdl.handle.net/1959.14/1280370