The value of audit qualifications in China

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dc.contributor.author Czernkowski, Robert en_US
dc.contributor.author Green, Wendy en_US
dc.contributor.author Wang, Yi en_US
dc.contributor.editor en_US
dc.date.accessioned 2012-02-02T11:03:33Z
dc.date.available 2012-02-02T11:03:33Z
dc.date.issued 2010 en_US
dc.identifier 2010001262 en_US
dc.identifier.citation Czernkowski Robert, Green Wendy, and Wang Yi 2010, 'The value of audit qualifications in China', Emerald Group Publishing Ltd., vol. 25, no. 5, pp. 404-426. en_US
dc.identifier.issn 0268-6902 en_US
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. en_US
dc.language en_US
dc.publisher Emerald Group Publishing Ltd. en_US
dc.title The value of audit qualifications in China en_US
dc.parent Managerial Auditing Journal en_US
dc.journal.volume 25 en_US
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 en_US
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


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