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- W2249551408 abstract "The Chinese stock market provides a unique institutional setting to investigate empirically why listed firms voluntarily have their financial reports audited and whether auditing enhances their credibility. While auditing of interim reports is not mandatory in China except for a subset of firms in circumstances specified by the state regulator, a number of Chinese firms voluntarily purchase audits for their interim reports. In this study, we investigate the determinants of voluntary auditing and test whether investors distinguish between voluntarily audited and unaudited interim reports. Based on a sample of 2,458 semi-annual interim reports released by listed Chinese firms from 1996 to 1999, we find that the choice of voluntary auditing is positively associated with profitability and company size, and negatively with the percentage of non-tradable shares. We also document that the ERCs of audited firms are higher than those of unaudited firms, especially when the auditing is voluntary. Overall, our results are consistent with theoretical propositions that (1) managers voluntarily acquire auditing service to make a commitment to disclose accurate and credible financial data to reduce agency costs and, (2) auditing enhances the credibility of accounting numbers." @default.
- W2249551408 created "2016-06-24" @default.
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- W2249551408 date "2004-01-01" @default.
- W2249551408 modified "2023-09-23" @default.
- W2249551408 title "The Market Consequences of Voluntary Auditing: Evidence from Interim Reports in China" @default.
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- W2249551408 doi "https://doi.org/10.2139/ssrn.496192" @default.
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