FRINK Linked Data Fragments server

Matches in SemOpenAlex for { <https://semopenalex.org/work/W2024931645> ?p ?o ?g. }

• W2024931645 endingPage "415" @default.
• W2024931645 startingPage "400" @default.
• W2024931645 abstract "ABSTRACT Manuscript Type: Empirical Research Question/Issue: Numerous studies demonstrate that audit opinions provide strong signals to investors/debt holders warning of firms’ default probability. When foreign investors were allowed to enter the Chinese stock market, the role of audit opinions grew in importance. In this study, we examine the relationships between audit opinions and default probability within the Chinese stock market, and explore whether there was any significant shift in this relationship following the entry of Qualified Foreign Institutional Investors (QFIIs). Research Findings/Insights: We find that audit opinions began providing signals of potential default risk only after QFIIs entered the market; suggesting that in the post‐December 2002 period, auditors’ decisions in China became more conservative, and that institutional investors began to play a monitoring role. Theoretical/Academic Implications: This study provides support for institutional theory through the provision of empirical evidence showing that audit opinions, as signals of potential default risk, may actually be less efficient in immature markets than in more mature markets. Furthermore, the role of audit opinions in providing such signals to outside investors can clearly be affected by the introduction of new monitoring mechanisms. The results imply that market maturity could prompt firms to provide more accurate information. Practitioner/Policy Implications: The strengthening of security laws could increase confidence among investors in China, thereby providing evidence to market participants showing that the more accurate information and greater efficiency of audit opinions, arising as a direct result of the entry of QFIIs, could lead to expansion of the Chinese investment environment." @default.
• W2024931645 created "2016-06-24" @default.
• W2024931645 creator A5012764564 @default.
• W2024931645 creator A5030116199 @default.
• W2024931645 creator A5073475295 @default.
• W2024931645 date "2008-09-01" @default.
• W2024931645 modified "2023-10-18" @default.
• W2024931645 title "The Influence of Qualified Foreign Institutional Investors on the Association between Default Risk and Audit Opinions: Evidence from the Chinese Stock Market" @default.
• W2024931645 cites W1854994468 @default.
• W2024931645 cites W1898605064 @default.
• W2024931645 cites W1965278510 @default.
• W2024931645 cites W1979738372 @default.
• W2024931645 cites W1982784976 @default.
• W2024931645 cites W1984536024 @default.
• W2024931645 cites W1986832120 @default.
• W2024931645 cites W1988220710 @default.
• W2024931645 cites W1988664065 @default.
• W2024931645 cites W2001227017 @default.
• W2024931645 cites W2005192816 @default.
• W2024931645 cites W2008329656 @default.
• W2024931645 cites W2010877484 @default.
• W2024931645 cites W2013382914 @default.
• W2024931645 cites W2017883059 @default.
• W2024931645 cites W2020848494 @default.
• W2024931645 cites W2035554302 @default.
• W2024931645 cites W2037087037 @default.
• W2024931645 cites W2038568242 @default.
• W2024931645 cites W2048801439 @default.
• W2024931645 cites W2048941631 @default.
• W2024931645 cites W2052975086 @default.
• W2024931645 cites W2062032183 @default.
• W2024931645 cites W2072215672 @default.
• W2024931645 cites W2073992641 @default.
• W2024931645 cites W2077791698 @default.
• W2024931645 cites W2084411001 @default.
• W2024931645 cites W2089842977 @default.
• W2024931645 cites W2105973145 @default.
• W2024931645 cites W2110352084 @default.
• W2024931645 cites W2112352537 @default.
• W2024931645 cites W2113366227 @default.
• W2024931645 cites W2115434286 @default.
• W2024931645 cites W2116749384 @default.
• W2024931645 cites W2116861335 @default.
• W2024931645 cites W2118320330 @default.
• W2024931645 cites W2124532504 @default.
• W2024931645 cites W2129671363 @default.
• W2024931645 cites W2141815851 @default.
• W2024931645 cites W2142851691 @default.
• W2024931645 cites W2145725905 @default.
• W2024931645 cites W2155455221 @default.
• W2024931645 cites W2163999881 @default.
• W2024931645 cites W2164046043 @default.
• W2024931645 cites W2167385695 @default.
• W2024931645 cites W2170007391 @default.
• W2024931645 cites W2269940194 @default.
• W2024931645 cites W2327213212 @default.
• W2024931645 cites W3121403162 @default.
• W2024931645 cites W3122067807 @default.
• W2024931645 cites W3122632517 @default.
• W2024931645 cites W3122962530 @default.
• W2024931645 cites W3123282572 @default.
• W2024931645 cites W3123370968 @default.
• W2024931645 cites W3123554613 @default.
• W2024931645 cites W3124292156 @default.
• W2024931645 cites W3124948273 @default.
• W2024931645 cites W3125168868 @default.
• W2024931645 cites W3125346872 @default.
• W2024931645 cites W3125353866 @default.
• W2024931645 cites W3125511413 @default.
• W2024931645 cites W3126127491 @default.
• W2024931645 cites W4231405904 @default.
• W2024931645 cites W4253239325 @default.
• W2024931645 cites W4254157041 @default.
• W2024931645 cites W4255160176 @default.
• W2024931645 cites W4298413470 @default.
• W2024931645 doi "https://doi.org/10.1111/j.1467-8683.2008.00699.x" @default.
• W2024931645 hasPublicationYear "2008" @default.
• W2024931645 type Work @default.
• W2024931645 sameAs 2024931645 @default.
• W2024931645 citedByCount "30" @default.
• W2024931645 countsByYear W20249316452012 @default.
• W2024931645 countsByYear W20249316452013 @default.
• W2024931645 countsByYear W20249316452014 @default.
• W2024931645 countsByYear W20249316452015 @default.
• W2024931645 countsByYear W20249316452016 @default.
• W2024931645 countsByYear W20249316452017 @default.
• W2024931645 countsByYear W20249316452018 @default.
• W2024931645 countsByYear W20249316452019 @default.
• W2024931645 countsByYear W20249316452021 @default.
• W2024931645 countsByYear W20249316452022 @default.
• W2024931645 countsByYear W20249316452023 @default.
• W2024931645 crossrefType "journal-article" @default.
• W2024931645 hasAuthorship W2024931645A5012764564 @default.
• W2024931645 hasAuthorship W2024931645A5030116199 @default.
• W2024931645 hasAuthorship W2024931645A5073475295 @default.
• W2024931645 hasConcept C10138342 @default.
• W2024931645 hasConcept C111472728 @default.
• W2024931645 hasConcept C120527767 @default.

• next