Full-Text Search:
Home|Journal Papers|About CNKI|User Service|FAQ|Contact Us|中文
《Communication of Finance and Accounting》 2012-24
Add to Favorite Get Latest Update

Special General Partnership,State Ownership and Auditor Choice

Liu Qiliang Chen Hanwen (School of Economics and Management,Wuhan University,Wuhan,Hubei 430072;Management School, Xiamen University, Xiamen,Fujian 361000)  
This paper investigates whether they get more engagement when audit firm becomes special general partnership from limited partnership on existing audit client. We find that the special general partnership audit firm will get more clients than limited partnership audit firm. And more, comparing to state ownership companies, nonstate ownership companies more hire them. Further, The IPO companies more hire them, too. In addition to, the special general partnership audit firm more issue modified audit opinions. This paper helps us understand the effect of special general partnership.
【CateGory Index】: F239.4;F224
Download(CAJ format) Download(PDF format)
CAJViewer7.0 supports all the CNKI file formats; AdobeReader only supports the PDF format.
Chinese Journal Full-text Database 10 Hits
1 by Yu Lai;The Problem of Control by Outsiders of National Industries[J];Management World;2002-02
2 Lin Yifu, Liu Mingxing and Zhang Qi;Policy Burden and Enterprise's Soft Budgetary Binding: a Case Study from China[J];Management World;2004-08
3 Yu Yumiao and Wang Yusheng(School of Economics and Management,Wuhan University);Changes in the Legal System,Auditor Choice and Firm Value: An Empirical Study Based on the Actual Controllers' Tunneling Behavior[J];Economic Review;2012-03
4 Lin Yifu & Li Zhiyun (CCER, Peking University);Policy Burden,Moral Hazard and Soft Budget Constraint[J];Economic Research Journal;2004-02
5 Quan Xiaofeng,Wu Shinong and Wen Fang(School of Management,Xiamen University);Managerial Power,Private Income and Compensation Rigging[J];Economic Research Journal;2010-11
6 TANG Yuejun;Audit Quality Vs Signaling Effect[J];Journal of Financial Research;2011-05
7 Wang Ye;Control Chain,Agency Conflicts and Auditor Choice[J];Accounting Research;2009-06
8 Gao Qiang Wu Lina;Large Shareholder Expropriation of Funds and the Auditor Choice:Further Evidence[J];Auditing Research;2007-05
9 Du Xingqiang Zhou Zejiang;Political Connection and Auditor Choice[J];Auditing Research;2010-02
10 Liu Qiliang Zhou Lianhui Fu Jie Xiao Jian;Political Connection,Private Relationship,Choice of Audit Firm and Audit Conspiracy[J];Auditing Research;2010-04
Chinese Journal Full-text Database 10 Hits
1 GUO Ben-hai(School of Management,AHUT,Ma'anshan 243002,Anhui,China);On the Professional of State-owned Enterprise Manager:Inevitability and Practical Contradiction[J];Journal of Anhui University of Technology(Social Sciences);2006-03
2 Guo Caijun (Col.of Humanities & Law,North China Univ.of Tech.,100041,Beijing,China );Analysis of Insider Control Problem in State-owned Enterprises and its Solution[J];Journal of North China University of Technology Beijing China;2007-02
3 JING Song,LEI Liang-hai(Management school,Shanghai University for Science and Technology,Shanghai 200093,China);The Analysis of Contract to Reduce State-owned Enterprise Agent Corruption[J];Commercial Research;2006-15
4 QIN Li-na,LI Kai(School of Business Administration,Northeastern University,Shenyang 110004,China);The Paradox of Insiders Control[J];Commercial Research;2007-03
5 TAN Yu-dan(School of Economics and Management,South China Normal University,Guangzhou 510000,China);Compensation and Incentives of Senior Managerial Staff in Chinese State-owned Companies[J];Commercial Research;2008-06
6 HE Xiao-yang(Postdoctoral Research Station of Peking University,Beijing 100036,China);Earnings Management and the Firm′s Debt Maturity Structure[J];Commercial Research;2011-05
7 Dong Zhi-yong,Zhang Jia-rui;Credit risk,soft budget constraints and corporate borrowing[J];Insurance Studies;2010-07
8 by Hou-Xiaoxian;Multilateral Joint Governance:Practical Decision for State-owned Enterprises[J];Finance and Economics;2002-01
9 Geng Jianxin Cui Hong;A Tentative Framework of the Theory and Practice Innovations of the State-owned Capital Regulation[J];Finance and Economics;2005-02
10 Liu Ruiming;China's Institutional Predicament and Economic Fluctuation:A Theoretical Framework and Verification[J];Finance & Economics;2009-12
China Proceedings of conference Full-text Database 10 Hits
1 ;Public Governance and Corporate Governance——Control of Government in Business Bank’s Governance[A];[C];2006
2 ~1Zhuli Yu ~2Xingqiang Du ~2Zejiang Zhou 1.State grid corporation,Beijing,China 100192 2.Center for Accounting Studies,Xiamen University,Xiamen,Fujian,China 361005;Agency Theory,Voluntary Auditing of Semi-annual Report,and Corporate Governance:Evidence from Chinese Capital Markets[A];[C];2010
3 ;Financial Development,Soft budget constraints,and Firm Investment[A];[C];2006
4 ;An Empirical Analysis on Economic Effect of Government Control in Chinese Companies’ M&A:Investment[A];[C];2007
5 ;The Quality of Information Disclosure, Institutional Environment and Debt Financing Constraints——Empirical Evidence from Shenzhen Share A Market[A];[C];2009
6 ;政治联系提高抑或降低了会计盈余质量?——基于应计质量和盈余反应系数的检验[A];[C];2010
7 ;The Quality of Information Disclosure,Institutional Environment and Debt Financing Constraints——Empirical Evidence from Shenzhen Share A Market[A];[C];2010
8 ;The Effect of ERP System Implementations on Agency Cost and Agency Efficiency[A];[C];2011
9 ;Political Connections,Over-investment and Corporate Value:Empirical Evidence from State-owned Public Listed Companies[A];[C];2011
10 Chen Jiaxi Guanghua school of management of Peking University Beijing 100871;Does human capital have an impact on the development for an accounting firm into a big & strong one?[A];[C];2011
Chinese Journal Full-text Database 10 Hits
1 Zhao Guoyu1 Wang Shanping2;The effects of institutional change of CPA legal liability on audit quality[J];Finance & Economics;2008-10
2 HU Ji-rong ZHAN Qun(School of Management,Fuzhou University,Fuzhou,Fujian 350108);On Relevance Between CPA's Liability and Audit Quality[J];Journal of Fuzhou University(Philosophy and Social Sciences);2010-04
3 Wu Liansheng & Gu Zhiyong;Audit Quality and Auditor Responsibility[J];The Chinese Certified Public Accountaht;2002-05
4 Liu Feng & Xu Fei;Risk based auditing,litigation risk and auditing quality[J];Accounting Research;2002-02
5 Li Minghui and Qu Xiaohui;A questionnaire survey of legal responsibility for fraudulent financial reporting[J];Accounting Research;2005-05
6 Li Shuang Wu Xi;Chinese Securities Auditing Market in the Post-Zhongtianqin Era[J];Accounting Research;2005-06
7 Chen Xinyuan & Xia Lijun;Auditor tenure and Audit Quality:Empirical Evidence from the Chinese Securities Market[J];Accounting Research;2006-01
8 Liu Feng & Zhou Fuyuan;Does Size Really Matter?——A perspective of conservatism test[J];Accounting Research;2007-03
9 Zhu Chafen & Li Zhiwen;State Ownership and Accounting Conservatism[J];Accounting Research;2008-05
10 Huang Jieli;Research on Intitutional Frameworks of Certified Public Accounting Firms in the UK,USA and China[J];Accounting Research;2010-07
China Proceedings of conference Full-text Database 1 Hits
1 Li Jiangtao,Deng Jiayu and Song Huayang(Southwest University of Finance and Economics);Audit Firm Form and audit opinion,audit quality[A];[C];2012
【Secondary Citations】
Chinese Journal Full-text Database 10 Hits
1 ZHANG Zuo-yuan , LU Yao(1. Institute of Economics, China Social Scientific Institution, Beijing 100720, China; 2. Institute of Trade, China Social Scientific Institution, Beijing 100720, China);Actively Promoting State-own Enterprise Reform[J];Collected Essays on Finance and Economics;2003-01
2 CHEN Donghua(Research Institute of Accounting and Finance,Shanghai University of Finance and Economics,Shanghai 200433,China);A Study and Analysis on Local Government,Corporate Governance:Empirical Evidence from Subsidy in China[J];The Study of Finance and Economics;2003-09
3 LIU Jianghui(Business College, Shanghai Normal University, 200234) YIN Bocheng, YI Xingjiang(Department of Economics, Fudan University, 200433);A Positive Analysis on Relationship Between China Security Underwriter's Reputation and IPO firm's Quality[J];Finance & Trade Economics;2005-03
4 WU Xiao-hui,JIANG Yan-fu(School of Economics and Management,Tsinghua University,Beijing 100084,China);Change of the Independent Director's Governing Efficiency under the Influence of Institutional Investor:Empirical Evidence from China's Listed Firms[J];China Industrial Economy;2006-05
5 by Yu Lai;The Problem of Control by Outsiders of National Industries[J];Management World;2002-02
6 Lin Yifu, Liu Mingxing and Zhang Qi;Policy Burden and Enterprise's Soft Budgetary Binding: a Case Study from China[J];Management World;2004-08
7 Lu Changjiang and Zhao Yuheng;A Study on the Effect of the Incentive Given to Managers of State-owned Enterprises[J];Management World;2008-11
8 Zheng Zhigang and Lu Xiuhua;The Interactive Effects of the Independence of the Board of Directors,and an Evaluation of the Effectiveness of the Policies for the System of Independent Directors in China's Capital Markets[J];Management World;2009-07
9 Tang Zongming,Jiang Wei (Shanghai Jiao Tong Univ.,Economic School,Fudan Univ.);A Study on the Expropriation Degree of Large Shareholders of China's Listed Companies[J];Economic Research Journal;2002-04
10 Wang Hui (Shanghai University of Finance and Economics);Debt Financing,Corporate Governance and Market Valuation of Listed Companies[J];Economic Research Journal;2003-08
©2006 Tsinghua Tongfang Knowledge Network Technology Co., Ltd.(Beijing)(TTKN) All rights reserved