Titlebook: On Informal Institutions and Accounting Behavior; Xingqiang Du Book 2021 The Editor(s) (if applicable) and The Author(s), under exclusive

可以任性

Conclusions, Managerial Implications, and Future Directions,This book focuses on the Chinese context to investigate the impacts of different dimensions of informal institutions on accounting behaviors. This chapter aims at summarizing the main conclusions (findings), managerial implications, limitations, and future directions.

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叙述

Auditor-CEO Surname Sharing and Financial Misstatement,the positive relation between discretionary accruals and modified audit opinions and leads to higher abnormal audit fees. Lastly, the positive effect of ACSS on financial misstatement stands only for firms located in provinces with poor institutional infrastructure and firms with ACSS on the basis of hometown relationship.

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CEO-Auditor Hometown Complex and Pre-IPO Earnings Management,re-IPO earnings management. Moreover, the positive effect of . on discretionary accruals is more pronounced when both the CEO and the signing auditor(s) work in non-hometown cities. Furthermore, the findings are robust to other measures of . and earnings management, and further the conclusions still stand after controlling for the endogeneity.

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议程

Political Connections, Law Enforcement, and Corporate Environmental Performance,ity between political connections and corporate environmental performance. This chapter is the first to examine the influence of political connections on corporate environmental performance in the context of emerging markets.

大方不好

2730-6038 l evidence on how informal institutions affect accounting be.This book focuses on the Chinese context to investigate how informal institutions (Confucian culture and its dimensions, religion, political connections) in China affect accounting behaviors. This book tries to show that cultural influence

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