The impact of corporate governance on auditor choice: Evidence from China

Government ownership, corporate governance and tax aggressiveness: evidence from China

“…The CEO, as the executive leader of a firm, is the final decision-maker in terms of entity operations. It is not uncommon that the chairman and CEO are the same person in the United States, while in most European countries, these two roles are most often separated (Lin and Liu, 2009). The different practices across countries reveal the costs and benefits of the chairman's duality role (Braun and Sharma, 2007).…”

Corporate Governance Structure and Its Relationship with Audit Fee-Evidence from Malaysian Public Listed Companies

“…Since larger ownership concentration creates more incentive to expropriate minority's wealth, so there is a higher perceived riskiness for a larger percentage of total shares held by the largest owner. Thus, the following hypothesis is derived: CEO duality allows for little transparency via a lack of monitoring on the CEO's actions as he/she has a significant influence on BOD decision (Lin & Liu, 2009;Kim et al, 2009). It can be said that by having duality on the CEO post, the CEO has a greater incentive to pursue his/her private interest without being challenged thus, reflecting bad CG.…”

“…Lin & Liu (2009) argued that the incentive for opaqueness gains among the listed companies in China induced by the bearish state of China's economy between [2001][2002][2003][2004].Relating this situation to the companies in Malaysia, most of the severed and financially-troubled firms are classified as Practice Note 17 (PN17). In order to further harmonize with the Malaysian market environment, loss-making companies are also considered to have high probability to face financial distress.…”

“…The selection of control variables in model was mainly based on the extensive past literature such of Waresul & Moizer (1996), Sandra & Patrick (1993), Kamal & Rana (2008), Mark et al (2007) and also an adaptation from the study of Lin & Liu (2009).…”

State-Owned Company Decision on Choosing Auditor: Evidence From Earning Quality Analysis

“…If they have good corporate governance and have high concern on improving governance, the company may prefer to use big accounting firm (Lina & Liub 2009;and Houqe, Zijl, Dunstan, & Karim 2015). State-owned enteprise ("BUMN") …”