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- W2799493813 abstract "SYNOPSIS We investigate the role of external auditors in constraining managerial slack. Using panel data on Chinese public firms, we find that firms hiring Big 8 auditors are associated with reduced managerial slack after controlling for the endogenous auditor choice. We also document that Big 8 auditors are more effective in mitigating slack in privately controlled firms and firms located in more developed regions. Moreover, we show that international Big 4 auditors are more effective than the domestic Big 4, and the Big 8 effect is more salient in more competitive and less regulated industries, and in industries with higher litigation risks. Finally, we document a positive relationship between managerial slack and audit fees, particularly in the presence of Big 8 auditors. Overall, our results suggest that high-quality external auditors play an important corporate governance role by serving as both bonding and controlling mechanisms to mitigate managerial exploitation of firm resources. Data Availability: Data are publicly available from sources identified in the article." @default.
- W2799493813 created "2018-05-17" @default.
- W2799493813 creator A5022405856 @default.
- W2799493813 creator A5022932773 @default.
- W2799493813 creator A5091790959 @default.
- W2799493813 date "2018-04-01" @default.
- W2799493813 modified "2023-10-03" @default.
- W2799493813 title "The Effect of External Auditors on Managerial Slack" @default.
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