University of International Business and Economics
in Total Papers Citations
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
Earnings Guidance, Partisan Conflict, CEO Fixed Effects, Firm-CEO Matching
Auditor reporting conservatism, Geographic proximity, Monitoring, Personnel rotation, Social trust, Trust contagion
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CEO equity incentives, internal control weakness, remediation, Sarbanes‐Oxley Act
audit partner diversity, audit quality, client information asymmetry, auditor task motivation, auditor task ability, audit team formation
narcissism, auditor-client negotiations, audit delay, discretionary accruals
Underwriter–auditor relationship (UAR), Earnings management, The collusion incentive, Political connections, Underwriter (auditor) reputation, Legal environment
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File name: ABAC.pdf
Bank loan financing, Legal enforcement, Non‐state‐owned enterprises, Political connection, Social trust
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