University of International Business and Economics
Privatization, Chinese State Banks, state bank IPOs, IPOs, lending practices, loan terms, financial reporting quality, earnings quality, borrower performance, political control, governance
Financial Analysts, Institutional Investors, CSR, Political Spending, Voluntary Disclosure, Lobbying
Auditor reporting conservatism, Geographic proximity, Monitoring, Personnel rotation, Social trust, Trust contagion
narcissism, auditor-client negotiations, audit delay, discretionary accruals
Underwriter–auditor relationship (UAR), Earnings management, The collusion incentive, Political connections, Underwriter (auditor) reputation, Legal environment
This is a Wiley-Blackwell Publishing paper. Wiley-Blackwell Publishing charges $42.00 .
File name: JBFA.pdf
If you wish to purchase the right to make copies of this paper for distribution to others, please select the quantity.
CEO equity incentives, internal control weakness, remediation, Sarbanes‐Oxley Act
File name: ABAC.pdf
Bank loan financing, Legal enforcement, Non‐state‐owned enterprises, Political connection, Social trust
This page was processed by aws-apollo5 in 0.220 seconds