Format:
1 Online-Ressource (xviii, 495 Seiten)
ISBN:
9789813344624
Series Statement:
Contributions to finance and accounting
Content:
Intro -- Preface -- References -- Contents -- 1 Informal Institution and Accounting: Introduction and Outline -- 1.1 The Aim of This Book -- 1.2 Core Concepts -- 1.2.1 Accounting Behavior -- 1.2.2 Formal Institutions and Informal Institutions -- 1.3 The Coexistence Between Formal and Informal Institutions: A Diagram -- 1.4 The Relation Between Formal Institutions and Informal Institutions -- 1.5 Layout and Content of This Book -- 1.6 The Potential Theoretical Contributions -- 1.7 Extended Readings -- 1.8 Conclusion -- References -- 2 Auditor-CEO Surname Sharing and Financial Misstatement -- 2.1 Introduction -- 2.2 Institutional Background, Literature Review, and Hypotheses Development -- 2.2.1 Surname and Its Influence in Contemporary China -- 2.2.2 The Chinese Audit Market and Auditor Independence -- 2.2.3 Literature Review -- 2.2.4 Auditor-CEO Surname Sharing and Financial Misstatement -- 2.2.5 Rare Surname Versus Common Surname -- 2.3 Research Design -- 2.3.1 Empirical Model Specification for Hypothesis 1 -- 2.3.2 Empirical Model Specification for Hypothesis 2 -- 2.3.3 Sample -- 2.3.4 Data Source -- 2.4 Results -- 2.4.1 Descriptive Statistics -- 2.4.2 Pearson Correlation Analysis -- 2.4.3 Regression Results of Hypothesis 1 -- 2.4.4 Regression Results of Hypothesis 2 -- 2.4.5 Robustness Checks Using the Number of Signing Auditors Sharing the Same Surname with the CEO -- 2.4.6 Robustness Checks Using Other Measures of Financial Misstatement -- 2.4.7 Robustness Checks Using the Expanded Samples -- 2.5 Endogeneity and Additional Tests -- 2.5.1 Time-Series Tests Using an Exogenous Regulatory Event -- 2.5.2 Subsample Tests Using an Exogenous Regulatory Event -- 2.5.3 Additional Tests Using Both Time and Individual Effects Under an Exogenous Regulatory Event -- 2.5.4 Endogeneity Tests Using the Propensity Score Matching Approach.
Note:
Description based on publisher supplied metadata and other sources
Additional Edition:
ISBN 9789813344617
Additional Edition:
ISBN 9789813344648
Additional Edition:
Erscheint auch als Druck-Ausgabe Du, Xingqiang On informal institutions and accounting behavior Singapore : Springer, 2021 ISBN 9789813344617
Additional Edition:
ISBN 9789813344648
Language:
English
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