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- W3149661946 abstract "We examine the association between auditor choice and the accruals patterns of Chinese listed firms that cross-list in Hong Kong.Our evidence suggests that the clients of Big 4 auditors report lower unsigned discretionary accruals relative to the clients of non-Big 4 auditors.Further,we find that cross-listed firms with non-Big 4 auditors are more likely to understate their earnings and experience larger reversals of accruals in the future than cross-listed firms with Big 4 auditors.These findings suggest that Big 4 auditors play a meaningful role in improving earnings quality for cross-listed firms,which helps to explain why crosslisted firms have higher earnings quality than their domestic counterparts,as documented in the previous literature." @default.
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- W3149661946 date "2011-01-01" @default.
- W3149661946 modified "2023-09-23" @default.
- W3149661946 title "Auditor choice and accruals patterns of cross-listed firms" @default.
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