Baolei Qi

Xi'an Jiaotong University (XJTU) - School of Management

28,Xianning West Road

Xi'an, Shaanxi 710049

China

SCHOLARLY PAPERS

15

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Scholarly Papers (15)

1.

The Contagion Effect of Low-Quality Audits along Individual Auditors

Number of pages: 55 Posted: 13 Aug 2014 Last Revised: 14 Jul 2015
Xi'an Jiaotong University (XJTU), Xi'an Jiaotong University (XJTU) - School of Management, Xi'an Jiaotong University (XJTU) and University of Hong Kong
Downloads 586 (44,154)

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contagion effect; individual auditors; audit failures; audit quality; auditor characteristics

2.

The Effect of Engagement Auditors on Financial Statement Comparability

Number of pages: 53 Posted: 05 Oct 2017
Liuchuang Li, Baolei Qi and Jieying Zhang
Xi'an Jiaotong University (XJTU), Xi'an Jiaotong University (XJTU) - School of Management and The University of Texas at Dallas
Downloads 284 (104,428)

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Financial statement comparability; Engagement auditor; Fixed effect

3.

Do Individual Auditors Affect Clients’ Real Activities Manipulation? Evidence of Learning and Auditor Quality

Number of pages: 55 Posted: 22 Apr 2014
Xi'an Jiaotong University (XJTU) - School of Management, City University of Hong Kong, Xi'an Jiaotong University (XJTU) and University of Illinois at Urbana-Champaign
Downloads 238 (125,478)

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Auditor identity disclosure; partner rotation; auditor quality; qualified audit opinion; and real activities manipulation

4.

Is There a Brain Drain in Auditing? The Determinants and Consequences of Auditors' Leaving Public Accounting

Number of pages: 59 Posted: 19 Apr 2017 Last Revised: 27 Sep 2017
University of Florida - Fisher School of Accounting, University of Texas at San Antonio - Department of Accounting, Xi'an Jiaotong University (XJTU) - School of Management and The Chinese University of Hong Kong (CUHK) - Faculty of Business Administration
Downloads 178 (164,961)

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audit partner; auditor departure; audit firm switch; audit fees; audit quality

5.

Can Enforcement Actions on Engagement Auditors Improve Audit Quality?

Number of pages: 50 Posted: 14 Jan 2015 Last Revised: 14 Feb 2016
Xi'an Jiaotong University (XJTU) - School of Management, Independent, Rochester Institute of Technology (RIT) and Rochester Institute of Technology
Downloads 151 (190,120)

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Governmental Sanctions; Accruals; Audit Quality

6.

Engagement Auditor Industry Specialization and Stock Price Crash Risk: Evidence from China

Number of pages: 55 Posted: 30 Oct 2017
Xi'an Jiaotong University (XJTU), Massey University - School of Accountancy, School of Accountancy, Albany Campus and Xi'an Jiaotong University (XJTU) - School of Management
Downloads 131 (213,198)

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Engagement auditor, industry specialization, stock price crash risk, China

7.

The Scale and Scope of the Client Portfolio and Audit Pricing at the Individual Auditor Level: Evidence from China

Number of pages: 57 Posted: 29 Jun 2017
Juan Mao, Baolei Qi and Guochang Zhang
University of Texas at San Antonio - Department of Accounting, Xi'an Jiaotong University (XJTU) - School of Management and University of Hong Kong
Downloads 95 (268,174)

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audit pricing, individual auditor, client portfolio, scale, industry scope

8.

Estimation and Interpretation of Individual Auditor's Effects on Audit Quality Measures: Evidence from China

2017 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 47 Posted: 05 Jan 2017
Baolei Qi and Ping Zhang
Xi'an Jiaotong University (XJTU) - School of Management and University of Toronto - Rotman School of Management
Downloads 59 (351,637)

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Audit Quality; Individual Auditor Quality; Quality Measure

9.

The Importance of Social Capital to Individual Auditors

Number of pages: 56 Posted: 22 Apr 2019
Memorial University of Newfoundland (MNU) - Faculty of Business Administration, Xi'an Jiaotong University (XJTU) - School of Management and University of Hong Kong
Downloads 32 (447,454)

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individual auditors, social capital, alumni network, audit quality, client acquisition, career path

10.

The Impacts of Judge Ideology on Auditors’ Litigation Risk: Evidence from Auditors’ Behaviors

Number of pages: 63 Posted: 09 Apr 2019
Liuchuang Li, Baolei Qi and Ping Zhang
Xi'an Jiaotong University (XJTU), Xi'an Jiaotong University (XJTU) - School of Management and University of Toronto - Rotman School of Management
Downloads 21 (504,053)

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judge ideology, audit litigation risk, auditor behavior

11.

Can Government Policies Induce Earnings Management Behavior? ‐Evidence from Chinese Public Listed Firms

Journal of International Financial Management & Accounting, Vol. 23, Issue 3, pp. 187-207, 2012
Number of pages: 21 Posted: 26 Oct 2012
Nan Hu, Xu Li, Ling Liu, Baolei Qi and Gao-Liang Tian
Stevens Institute of Technology - School of Business, The University of Hong Kong, University of Wisconsin Eau Claire, Xi'an Jiaotong University (XJTU) - School of Management and Xi'an Jiaotong University (XJTU) - School of Management
Downloads 1 (633,216)
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12.

Does Internal Control Over Financial Reporting Really Alleviate Agency Conflicts?

Accounting & Finance, Vol. 57, Issue 4, pp. 1101-1125, 2017
Number of pages: 25 Posted: 17 Dec 2017
Xi'an Jiaotong University (XJTU) - School of Management, Xi'an Jiaotong University (XJTU), Department of Applied Finance and Actuarial Studies, Macquarie University and Xi'an Jiaotong University (XJTU)
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Agency conflicts, Capital expenditures, Cash holdings, Internal control

13.

Audit Partner Specialization and Future Stock Price Crash Risk: Evidence from China

Posted: 10 Jun 2017
Massey University - School of Accountancy, School of Accountancy, Albany Campus and Xi'an Jiaotong University (XJTU) - School of Management

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audit partner specialization, crash risk, China

14.

Does International Accounting Network Membership Affect Audit Fees and Audit Quality? Evidence from Chinese Small Audit Firms

The International Journal of Accounting, Vol. 52-3, (Forthcoming)
Posted: 20 Apr 2017
Juan Mao, Baolei Qi and Qian Xu
University of Texas at San Antonio - Department of Accounting, Xi'an Jiaotong University (XJTU) - School of Management and China Agriculture University

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Accounting Networks, Small Audit Firms, Weak Institutional Environment, Audit Fees, Audit Quality

15.

Do Social Ties between Individual Auditors and Client CEOs/CFOs Matter to Audit Quality?

Posted: 30 Dec 2014
Baolei Qi, Rong Yang and Gaoliang Tian
Xi'an Jiaotong University (XJTU) - School of Management, Rochester Institute of Technology and Xi'an Jiaotong University (XJTU)

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