Matches in SemOpenAlex for { <https://semopenalex.org/work/W2980321462> ?p ?o ?g. }
Showing items 1 to 85 of
85
with 100 items per page.
- W2980321462 endingPage "269" @default.
- W2980321462 startingPage "245" @default.
- W2980321462 abstract "This paper examines a potential adverse consequence of audit failure. We study whether and how the audit firm’s audit failure impacts its client’s Initial Public Offering (IPO) rejection rate. Our empirical results show that the client’s IPO application rejection rates increases significantly after the audit failure. The significant increase in the IPO rejection rate holds regardless whether the audit firm is subject to regulatory sanctions on the audit failure or not. However, the sanctioned audit firm’s clients experience significantly higher IPO rejection rates than the non-sanctioned audit firm’s clients. Our further analysis reveals that the adverse outcome on clients’ IPO application varies by types of audit firm and by board of IPO listing." @default.
- W2980321462 created "2019-10-25" @default.
- W2980321462 creator A5029068447 @default.
- W2980321462 creator A5044111464 @default.
- W2980321462 creator A5068853641 @default.
- W2980321462 creator A5070256035 @default.
- W2980321462 date "2019-04-03" @default.
- W2980321462 modified "2023-10-18" @default.
- W2980321462 title "The consequence of audit failure on audit firms: evidence from IPO approval in China" @default.
- W2980321462 cites W1963527116 @default.
- W2980321462 cites W1990317644 @default.
- W2980321462 cites W1992216167 @default.
- W2980321462 cites W2024605682 @default.
- W2980321462 cites W2045292978 @default.
- W2980321462 cites W2057190074 @default.
- W2980321462 cites W2065693589 @default.
- W2980321462 cites W2101640565 @default.
- W2980321462 cites W2133986828 @default.
- W2980321462 cites W2142831770 @default.
- W2980321462 cites W2170114131 @default.
- W2980321462 cites W3121143499 @default.
- W2980321462 cites W3122772404 @default.
- W2980321462 cites W3122908404 @default.
- W2980321462 cites W3124321936 @default.
- W2980321462 cites W3124831224 @default.
- W2980321462 cites W3125207830 @default.
- W2980321462 doi "https://doi.org/10.1080/21697213.2019.1676064" @default.
- W2980321462 hasPublicationYear "2019" @default.
- W2980321462 type Work @default.
- W2980321462 sameAs 2980321462 @default.
- W2980321462 citedByCount "1" @default.
- W2980321462 countsByYear W29803214622023 @default.
- W2980321462 crossrefType "journal-article" @default.
- W2980321462 hasAuthorship W2980321462A5029068447 @default.
- W2980321462 hasAuthorship W2980321462A5044111464 @default.
- W2980321462 hasAuthorship W2980321462A5068853641 @default.
- W2980321462 hasAuthorship W2980321462A5070256035 @default.
- W2980321462 hasBestOaLocation W29803214621 @default.
- W2980321462 hasConcept C10138342 @default.
- W2980321462 hasConcept C121955636 @default.
- W2980321462 hasConcept C12559387 @default.
- W2980321462 hasConcept C144133560 @default.
- W2980321462 hasConcept C156223087 @default.
- W2980321462 hasConcept C170856484 @default.
- W2980321462 hasConcept C17744445 @default.
- W2980321462 hasConcept C191602146 @default.
- W2980321462 hasConcept C191935318 @default.
- W2980321462 hasConcept C199521495 @default.
- W2980321462 hasConcept C199539241 @default.
- W2980321462 hasConcept C2778069335 @default.
- W2980321462 hasConcept C2779820595 @default.
- W2980321462 hasConceptScore W2980321462C10138342 @default.
- W2980321462 hasConceptScore W2980321462C121955636 @default.
- W2980321462 hasConceptScore W2980321462C12559387 @default.
- W2980321462 hasConceptScore W2980321462C144133560 @default.
- W2980321462 hasConceptScore W2980321462C156223087 @default.
- W2980321462 hasConceptScore W2980321462C170856484 @default.
- W2980321462 hasConceptScore W2980321462C17744445 @default.
- W2980321462 hasConceptScore W2980321462C191602146 @default.
- W2980321462 hasConceptScore W2980321462C191935318 @default.
- W2980321462 hasConceptScore W2980321462C199521495 @default.
- W2980321462 hasConceptScore W2980321462C199539241 @default.
- W2980321462 hasConceptScore W2980321462C2778069335 @default.
- W2980321462 hasConceptScore W2980321462C2779820595 @default.
- W2980321462 hasIssue "2" @default.
- W2980321462 hasLocation W29803214621 @default.
- W2980321462 hasOpenAccess W2980321462 @default.
- W2980321462 hasPrimaryLocation W29803214621 @default.
- W2980321462 hasRelatedWork W1839452030 @default.
- W2980321462 hasRelatedWork W1940853855 @default.
- W2980321462 hasRelatedWork W2737322567 @default.
- W2980321462 hasRelatedWork W2765736703 @default.
- W2980321462 hasRelatedWork W2985194302 @default.
- W2980321462 hasRelatedWork W306070083 @default.
- W2980321462 hasRelatedWork W3182926319 @default.
- W2980321462 hasRelatedWork W3208085112 @default.
- W2980321462 hasRelatedWork W4221079057 @default.
- W2980321462 hasRelatedWork W4285492234 @default.
- W2980321462 hasVolume "7" @default.
- W2980321462 isParatext "false" @default.
- W2980321462 isRetracted "false" @default.
- W2980321462 magId "2980321462" @default.
- W2980321462 workType "article" @default.