The value of audit qualifications in China

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dc.contributor.author Czernkowski, RM
dc.contributor.author Green, W
dc.contributor.author Wang, Y
dc.date.accessioned 2012-02-02T11:03:33Z
dc.date.issued 2010-01
dc.identifier.citation Managerial Auditing Journal, 2010, 25 (5), pp. 404 - 426
dc.identifier.issn 0268-6902
dc.identifier.other C1 en_US
dc.identifier.uri http://hdl.handle.net/10453/15848
dc.description.abstract Purpose The purpose of this paper is to determine whether audit opinions matter in China after the introduction of several key regulatory changes, specifically aimed at strengthening the confidence of investors in the audit function. Design/methodology/approach The question is addressed by examining the market response to modified audit opinions of companies listed on the Shanghai Stock Exchange. Findings In contrast to earlier research, this paper does not find evidence that modified audit opinions have significant information value to Chinese investors, despite the regulatory changes. However, when partitioning the sample by year, there is weak evidence of a stock price response to modified audit opinions in 2003. Examination of the impact of different types of audit opinions shows no consistent results.
dc.publisher Emerald Group Publishing Ltd.
dc.relation.isbasedon 10.1108/02686901011041812
dc.subject Auditing, China, Stock exchanges, Stock returns, Accounting
dc.subject Auditing, China, Stock exchanges, Stock returns; Accounting
dc.title The value of audit qualifications in China
dc.type Journal Article
dc.parent Managerial Auditing Journal
dc.journal.volume 5
dc.journal.volume 25
dc.journal.number 5 en_US
dc.publocation United Kingdom en_US
dc.identifier.startpage 404 en_US
dc.identifier.endpage 426 en_US
dc.cauo.name BUS.School of Accounting en_US
dc.conference Verified OK en_US
dc.for 150102 Auditing and Accountability
dc.personcode 106485 en_US
dc.personcode 0000054715 en_US
dc.personcode 0000054716 en_US
dc.percentage 100 en_US
dc.classification.name Auditing and Accountability en_US
dc.classification.type FOR-08 en_US
dc.edition en_US
dc.custom en_US
dc.date.activity en_US
dc.location.activity en_US
dc.description.keywords Auditing, China, Stock exchanges, Stock returns en_US
dc.description.keywords Auditing, China, Stock exchanges, Stock returns
pubs.embargo.period Not known
pubs.organisational-group /University of Technology Sydney
pubs.organisational-group /University of Technology Sydney/Faculty of Business
pubs.organisational-group /University of Technology Sydney/Faculty of Business/School of Accounting


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