Audit firms' entry into H-share audit market and mainland audit pricing: Evidence from China

Audit firms' entry into H-share audit market and mainland audit pricing: Evidence from China

Purpose: This study aims to investigate whether mainland Chinese audit firms’ entry into the H-share market to provide audit services affects their mainland audit pricing. Design/methodology/approach: Using data on A-share listed companies in China from 2008 to 2018, a difference-in-differences mode...

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Bibliographic Details
Main Authors: ZHANG, Rui, TIAN, Gaoliang, TIAN, Zichen, LI, Liuchuang
Format: text
Language:English
Published: Institutional Knowledge at Singapore Management University 2024
Subjects:
Audit pricing
China
H-share market
Mainland audit firms
Accounting
Corporate Finance
Online Access:https://ink.library.smu.edu.sg/soa_research/2055
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Institution: Singapore Management University
Language: English

Internet

https://ink.library.smu.edu.sg/soa_research/2055

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