Titlebook: On Informal Institutions and Accounting Behavior; Xingqiang Du Book 2021 The Editor(s) (if applicable) and The Author(s), under exclusive

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Does Honorific Usage in Audit Reports Signal the Impairment of Auditor Independence? Evidence from rthermore, the positive effect of honorific usage on the likelihood of ST firms’ listing status improvement (financial overstatement) is more pronounced for discretionary honorific usage than for habitual honorific usage. Above findings are robust to a variety of sensitivity tests and are still vali

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Auditor-Client Religiosity Convergence and Financial Misstatement,or its counterparts. Lastly, above findings are robust to a variety of sensitivity tests and still stand after addressing the endogeneity issue using the change model method, the difference-in-difference approach, and the instrumental variable two-stage OLS-Logistic regression method.

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The Preference of Signing Auditors Toward Spicy Cuisine and Financial Reporting Quality,rs’ spicy index and discretionary accruals is more pronounced for non-state-owned enterprises than for state-owned enterprises. Above findings are robust to a variety of sensitivity tests and are still valid after controlling for the endogeneity. This chapter contributes to the existing literature a

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One Thorn of Experience, Corruption Atmosphere, and Corporate Philanthropy,ternative measures about the Cultural Revolution experiences of directors and corporate philanthropy suggest that the findings are robust, and further the conclusions still stand after addressing the endogeneity problem.

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Xingqiang Du optimal strategy is to choose tests whose probability of passing is drawn uniformly from ...In our second interaction model, test difficulties are selected endogenously by the two firms. This corresponds to a setting in which the firms must commit to their testing (quality control) procedures befor