Information sharing between mutual funds and auditors

• المؤلفون الرئيسيون: HOPE, Ole-Kristian, RAO, Pingui, XU, Yanping, YUE, Heng
• التنسيق: text
• اللغة: English
• منشور في: Institutional Knowledge at Singapore Management University 2019
• الموضوعات: Information Sharing; Mutual Funds; Auditors; China; Mutual Fund Investments; Trading Profits; Emerging Markets; Guanxi; Audit Quality; Audit Fees; Accounting
• الوصول للمادة أونلاين: https://ink.library.smu.edu.sg/soa_research/1786; https://ink.library.smu.edu.sg/context/soa_research/article/2813/viewcontent/SSRN_id3313541.pdf
• المؤسسة: Singapore Management University

This paper examines whether there is information sharing between mutual funds and their auditors about the auditors’ other listed firm clients. Using detailed hand-collected data from the Chinese market and employing levels, changes, and PSM analyses, we find that mutual funds earn higher profits fr...