Foreign residency rights and companies’ auditor
choice
Xue Yang[1];Zhi Jin[2];Jinsong Tan[3];
【期刊名称】《中国会计学刊：英文版》 【年(卷),期】2019(000)001
【摘要】Recently, with the migration of wealthy Chinese elites becoming increasingly prevalent, the market has come to believe that firms with controlling persons with foreign residency rights have serious agency problems. We study the impact of controlling persons with foreign residency rights on corporate audit perspective. We find that firms whose controlling persons have foreign residency rights are more likely to use high-quality auditing services, and that this behavior is more obvious in regions with lower marketization and in firms with higher separation of ownership and control. We further study the effect of firms whose controlling persons have foreign residency rights that use high-quality Big 4 auditors and find that such firms have better corporate governance and accounting performance. 【总页数】20页(P.93-112)
【关键词】Foreign residency rights;Audit;Corporate governance;Signal transmission
【作者】Xue Yang[1];Zhi Jin[2];Jinsong Tan[3]; 【作者单位】[1]Business
School,Chengdu
University
of
Technology,China;[2]School of Accounting,Southwestern University of Finance and Economics,China;[3]Center for Accounting,Finanace and Institutions,Sun Yat-sen University,China; 【正文语种】英文 【中图分类】F239.4 【文献来源】
https://www.zhangqiaokeyan.com/academic-journal-cn_china-journal-accounting-research_thesis/0201272379452.html 【相关文献】
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Foreign residency rights and companies’ auditor choice
