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Political connections, legal liability and auditor behaviours: evidence from China

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posted on 2022-03-29, 03:21 authored by Ku He
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: Conclusion


Bibliography: Pages 166-176 Theoretical thesis.

Awarding Institution

Macquarie University

Degree Type

Thesis PhD


PhD, Macquarie University, Faculty of Business and Economics, Department of Applied Finance and Actuarial Studies

Department, Centre or School

Department of Applied Finance and Actuarial Studies

Year of Award


Principal Supervisor

Gary Tian


Copyright Ku He 2016. Copyright disclaimer: http://mq.edu.au/library/copyright






1 online resource (xvi, 188 pages)

Former Identifiers

mq:71998 http://hdl.handle.net/1959.14/1280370