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Audit-firm serving experience heterogeneity and audit knowledge integration: Evidence from the disclosure of key audit matters 审计公司服务经验异质性与审计知识整合：关键审计事项披露的证据
IF 3.6
China Journal of Accounting Research Pub Date : 2024-06-01 Epub Date: 2024-04-08 DOI: 10.1016/j.cjar.2024.100354
Lin Wang , Yuyan Jia , Tusheng Xiao , Yingmin Yu
{"title":"Audit-firm serving experience heterogeneity and audit knowledge integration: Evidence from the disclosure of key audit matters","authors":"Lin Wang ,&nbsp;Yuyan Jia ,&nbsp;Tusheng Xiao ,&nbsp;Yingmin Yu","doi":"10.1016/j.cjar.2024.100354","DOIUrl":"10.1016/j.cjar.2024.100354","url":null,"abstract":"<div><p>Audit practice is a team effort led by signing auditors. We examine the impact of the heterogeneity of signing auditors’ audit-firm serving experiences on the disclosure of key audit matters (KAMs). Auditors with more heterogeneous serving experiences demonstrate more adequate KAM disclosure, as evidenced by more KAMs, longer texts and clearer attributions in their disclosures. This effect is influenced by the quality of audit knowledge that auditors accumulate from different serving experiences and the team- and audit-firm-level knowledge integration environment. Furthermore, signing auditors with more diverse service experience tend to improve audit quality, reduce the incidence of restatement or misconduct and enhance the informativeness of financial reports. Our findings enrich the KAM disclosure research and provide insights into audit firms’ human resource allocation and internal management.</p></div>","PeriodicalId":45688,"journal":{"name":"China Journal of Accounting Research","volume":"17 2","pages":"Article 100354"},"PeriodicalIF":3.6,"publicationDate":"2024-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S1755309124000121/pdfft?md5=6e1d1d6e90d7980a0f15e5c15260c592&pid=1-s2.0-S1755309124000121-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140792720","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Intangibles and management earnings forecasts 无形资产和管理层盈利预测
IF 3.6
China Journal of Accounting Research Pub Date : 2024-06-01 Epub Date: 2024-05-14 DOI: 10.1016/j.cjar.2024.100361
Ashraf Khallaf , Yezen Kannan
{"title":"Intangibles and management earnings forecasts","authors":"Ashraf Khallaf ,&nbsp;Yezen Kannan","doi":"10.1016/j.cjar.2024.100361","DOIUrl":"10.1016/j.cjar.2024.100361","url":null,"abstract":"<div><p>We investigate how the accounting treatment of intangible assets on managers’ likelihood of issuing voluntary earnings guidance (MEF). We find that unrecognized intangibles (immediately expensed) are negatively associated with MEF issuance, while recognized intangibles (capitalized) show a positive association. These findings hold across various factors such as analysts’ coverage, industry type and for a subsample that excludes software firms permitted to capitalize software development costs under SFAS No. 86. In additional, we investigate the cross-sectional determinants of MEF issuance based on the characteristics of firm intangibility. We find a significant increase in the likelihood of MEF issuance for higher unrecognized intangibles with greater earnings uncertainty. This suggests that managers may prioritize delivering value-relevant information to market participants to alleviate uncertainty.</p></div>","PeriodicalId":45688,"journal":{"name":"China Journal of Accounting Research","volume":"17 2","pages":"Article 100361"},"PeriodicalIF":3.6,"publicationDate":"2024-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S1755309124000194/pdfft?md5=109cc5806e97ce0cdf47666b038771f4&pid=1-s2.0-S1755309124000194-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141032298","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Do investors care about auditor assignments? Evidence from last-minute changes to signing auditors 投资者关心审计师的任命吗？从最后一刻更换签约审计师中获得的证据
IF 3.6
China Journal of Accounting Research Pub Date : 2024-03-01 Epub Date: 2024-01-11 DOI: 10.1016/j.cjar.2023.100342
Yangyang Wang , Yiqun Xie , Huanmin Yan , Rui Zhang
{"title":"Do investors care about auditor assignments? Evidence from last-minute changes to signing auditors","authors":"Yangyang Wang ,&nbsp;Yiqun Xie ,&nbsp;Huanmin Yan ,&nbsp;Rui Zhang","doi":"10.1016/j.cjar.2023.100342","DOIUrl":"https://doi.org/10.1016/j.cjar.2023.100342","url":null,"abstract":"<div><p>Against the background of China’s strengthening of finance and accounting supervision, this study examines the practice among listed companies of changing signing auditors at the last minute and explores whether Chinese investors can capture this information in a timely manner. We find that China’s capital market responds significantly negatively to these last-minute changes, implying that investors perceive a potential negative impact of this behavior. Cross-sectional analyses suggest that the characteristics of the change event, recent corporate events, and accounting firm capability significantly affect the stock price response. Furthermore, in terms of the individual characteristics of signing auditors, external investors appear to comprehensively consider busyness level, industry experience, and the timing of the change to determine the causes and effects of the auditor change and make different market reactions accordingly. In addition, consistent with investor perceptions, we find that last-minute changes significantly impair the quality of financial statements, indicating that external investors’ judgments based on information about changes in signing auditors are rational and effective.</p></div>","PeriodicalId":45688,"journal":{"name":"China Journal of Accounting Research","volume":"17 1","pages":"Article 100342"},"PeriodicalIF":3.6,"publicationDate":"2024-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S1755309123000527/pdfft?md5=0fd5a9ccc386abcc6dbab291f884b98f&pid=1-s2.0-S1755309123000527-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140103376","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Private information and investment-q sensitivity: Evidence from new products 私人信息与投资Q敏感性：来自新产品的证据
IF 3.6
China Journal of Accounting Research Pub Date : 2024-03-01 Epub Date: 2024-02-29 DOI: 10.1016/j.cjar.2024.100344
Ganbing Li, Kai Zhu
{"title":"Private information and investment-q sensitivity: Evidence from new products","authors":"Ganbing Li,&nbsp;Kai Zhu","doi":"10.1016/j.cjar.2024.100344","DOIUrl":"https://doi.org/10.1016/j.cjar.2024.100344","url":null,"abstract":"<div><p>This study shows that a decline in investment efficiency due to information asymmetry may not necessarily devalue a firm but may enhance its value instead. Firms base their investment decisions on both public and private information. However, effectively transmitting private information to investors in a competitive market is quite challenging, as it leads to stock prices inadequately reflecting a firm’s true value. Simultaneously, firms must invest to achieve their business objectives, which results in a deviation between a firm’s actual investment level and the market’s expected investment level, thereby reducing investment-q sensitivity. However, this deviation does not imply a waste of societal resources; instead, it improves a firm’s core competitiveness in the product market. We consider the future launch of new products as a proxy for firm private information. We find that (1) private information is negatively associated with investment-q sensitivity, and that the greater the sales of the new product, the lower the investment-q sensitivity; (2) the negative effect is more pronounced for firms with higher revenue volatility and ownership concentration than for those with lower revenue volatility and ownership concentration. This study helps us to further understand how to evaluate firm investment efficiency from the perspective of private information and provides empirical evidence of the costs of the new product launch process.</p></div>","PeriodicalId":45688,"journal":{"name":"China Journal of Accounting Research","volume":"17 1","pages":"Article 100344"},"PeriodicalIF":3.6,"publicationDate":"2024-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S1755309124000029/pdfft?md5=50ff7be4b771fe33480c62e4a758ce19&pid=1-s2.0-S1755309124000029-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140103375","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Registration system reform and initial public offering ownership preference: Evidence from China 注册制改革与首次公开募股所有权偏好：来自中国的证据
IF 3.6
China Journal of Accounting Research Pub Date : 2024-03-01 Epub Date: 2024-02-07 DOI: 10.1016/j.cjar.2024.100343
Xihao Wu, Di Zhang, Zhongxin Wu
{"title":"Registration system reform and initial public offering ownership preference: Evidence from China","authors":"Xihao Wu,&nbsp;Di Zhang,&nbsp;Zhongxin Wu","doi":"10.1016/j.cjar.2024.100343","DOIUrl":"10.1016/j.cjar.2024.100343","url":null,"abstract":"<div><p>Whether registration system reform (RSR) can curb administrative intervention and create a fair market environment has long been a concern in China. We explore this issue from the perspective of the initial public offering (IPO) preference based on the entropy balancing method, and findings are as follows. First, an IPO ownership preference exists under approval system. That is, state-owned enterprises (SOEs) are more likely than private enterprises to obtain IPO approval. However, RSR significantly changes this preference, especially for non-politically connected private enterprises. Second, the post-IPO market performance of SOEs is inferior to that of private enterprises under approval system, thus excluding the view that approval is prioritized for SOEs because of superior performance. Third, compared with SOEs, private enterprises are more likely to switch the issuance system from approval system to registration system; this change makes it easier for them to obtain IPO approval, indicating that private enterprise owners perceive the registration channel to be fairer. Fourth, the effect of RSR on IPO ownership preference mainly occurs in companies in three major urban agglomerations in China—the Pearl River Delta, the Yangtze River Delta, and the Beijing–Tianjin–Hebei region—and in technology-intensive industries. Collectively, our findings reveal that RSR cultivates a fairer IPO approval process.</p></div>","PeriodicalId":45688,"journal":{"name":"China Journal of Accounting Research","volume":"17 1","pages":"Article 100343"},"PeriodicalIF":3.6,"publicationDate":"2024-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S1755309124000017/pdfft?md5=206ee3a0142a6dcb11181209ef4c1871&pid=1-s2.0-S1755309124000017-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139825276","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Can the improvement of competitive adequacy and fairness reduce discriminatory M&A behavior? Evidence from the market access negative list pilot in China 提高竞争充分性和公平性能否减少歧视性并购行为？来自中国市场准入负面清单试点的证据
IF 3.6
China Journal of Accounting Research Pub Date : 2024-03-01 Epub Date: 2024-01-10 DOI: 10.1016/j.cjar.2023.100340
Xiongyuan Wang , Jing Xu , Shuai Wang
{"title":"Can the improvement of competitive adequacy and fairness reduce discriminatory M&A behavior? Evidence from the market access negative list pilot in China","authors":"Xiongyuan Wang ,&nbsp;Jing Xu ,&nbsp;Shuai Wang","doi":"10.1016/j.cjar.2023.100340","DOIUrl":"10.1016/j.cjar.2023.100340","url":null,"abstract":"<div><p>Corporate mergers and acquisitions (M&amp;As) are subject to skewed logic due to excessive government regulation. China is progressively adopting the Market Access Negative List (MANL) pilot to transfer the power of resource allocation from the government to the market. Using the DID method, we examine the impact of relaxing market access regulation on firms’ M&amp;A behavior against China’s institutional background and the M&amp;A events of listed companies from 2012 to 2019. The MANL significantly increases firms’ M&amp;A tendency and amount and strengthens the competitive adequacy and fairness of market-oriented M&amp;A decisions. Post-M&amp;A financial performance does not increase, but human capital productivity, innovation effectiveness and total factor productivity do, demonstrating the dynamic balance of profit and efficiency in M&amp;As.</p></div>","PeriodicalId":45688,"journal":{"name":"China Journal of Accounting Research","volume":"17 1","pages":"Article 100340"},"PeriodicalIF":3.6,"publicationDate":"2024-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S1755309123000503/pdfft?md5=2e3f488cad4b53bd05d1572d0bbdc3f8&pid=1-s2.0-S1755309123000503-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139458250","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Digital technology, the industrial internet, and cost stickiness 数字技术、工业互联网和成本粘性
IF 3.6
China Journal of Accounting Research Pub Date : 2024-03-01 Epub Date: 2024-01-12 DOI: 10.1016/j.cjar.2023.100339
Lili Hui , Huobao Xie , Xiaofang Chen
{"title":"Digital technology, the industrial internet, and cost stickiness","authors":"Lili Hui ,&nbsp;Huobao Xie ,&nbsp;Xiaofang Chen","doi":"10.1016/j.cjar.2023.100339","DOIUrl":"10.1016/j.cjar.2023.100339","url":null,"abstract":"<div><p>The deep integration of digital technology with the real economy has reconstructed production systems. We explore the impact of digital technology on the resource allocation behavior and efficiency of manufacturing enterprises. Using a sample of Chinese A-share listed manufacturing firms over the 2010–2021 period, we find that digital technology alleviates cost stickiness, especially in enterprises with a high level of Industrial Internet platform usage. This effect occurs by optimizing the labor force structure and improving the economic benefits of labor capital investment. Heterogeneity analysis shows that this effect is pronounced in enterprises with high levels of labor intensity and business complexity. Our findings shed new light on the consequences and mechanism of enterprise cost optimization that is driven by technology-driven reforms.</p></div>","PeriodicalId":45688,"journal":{"name":"China Journal of Accounting Research","volume":"17 1","pages":"Article 100339"},"PeriodicalIF":3.6,"publicationDate":"2024-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S1755309123000497/pdfft?md5=44316d101c69ac9c6ed6b818cb206a09&pid=1-s2.0-S1755309123000497-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139538080","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Stock transferability, the managerial learning effect and corporate innovation 股票可转让性、管理学习效应和企业创新
IF 3.6
China Journal of Accounting Research Pub Date : 2024-03-01 Epub Date: 2024-02-05 DOI: 10.1016/j.cjar.2023.100341
Xuehang Yu , Junxiong Fang
{"title":"Stock transferability, the managerial learning effect and corporate innovation","authors":"Xuehang Yu ,&nbsp;Junxiong Fang","doi":"10.1016/j.cjar.2023.100341","DOIUrl":"10.1016/j.cjar.2023.100341","url":null,"abstract":"<div><p>This paper considers stock halts to study the impact of stock liquidity loss on the managerial learning effect based on stock prices. We examine stock halts’ impact on corporate innovation and find that discretionary halts hinder innovation. We also find that discretionary halts reduce information quality and increase financial constraints and agent costs. Cross-sectional tests show that this negative impact is more pronounced in samples with high shareholding ratios by large shareholders, institutional investors and private firms. The results indicate that the loss of non-institutional stock trading rights, represented by discretionary stock halts, affects revelatory price efficiency in the secondary market, hinders managers’ learning effect and affects enterprises’ production and operation decisions. These findings have policy implications for stock circulation-right protection and Chinese capital-market reform.</p></div>","PeriodicalId":45688,"journal":{"name":"China Journal of Accounting Research","volume":"17 1","pages":"Article 100341"},"PeriodicalIF":3.6,"publicationDate":"2024-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S1755309123000515/pdfft?md5=82901ba20b3b1e6ecbd89ac68753eb34&pid=1-s2.0-S1755309123000515-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139874079","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Can industry information disclosure improve audit quality? 行业信息披露能否提高审计质量?
IF 3.6
China Journal of Accounting Research Pub Date : 2023-12-01 Epub Date: 2023-09-16 DOI: 10.1016/j.cjar.2023.100327
Chen Qiao , Guojian Zheng , Ying Zheng
{"title":"Can industry information disclosure improve audit quality?","authors":"Chen Qiao ,&nbsp;Guojian Zheng ,&nbsp;Ying Zheng","doi":"10.1016/j.cjar.2023.100327","DOIUrl":"10.1016/j.cjar.2023.100327","url":null,"abstract":"<div><p>We investigate the impact of industry information disclosure (IID) on audit quality in Chinese listed companies from 2010 to 2021, by constructing a staggered difference-in-differences model based on the implementation of the IID guidelines in the Shanghai and Shenzhen stock exchanges in 2013 as an exogenous shock. Audit quality is significantly improved after the implementation of the IID guidelines. We also use a parallel trend test, different measurements of key variables, propensity score matching, a placebo test and different samples, to ensure the validity of our findings. IID enhances audit quality by improving auditor independence, professionalism and audit engagement, particularly in firms with high-quality and numerous IIDs, high auditor rankings, strong auditor industry expertise, IIDs with a negative tone and low R&amp;D investment. We demonstrate the effectiveness of the IID guidelines from the perspective of auditing.</p></div>","PeriodicalId":45688,"journal":{"name":"China Journal of Accounting Research","volume":"16 4","pages":"Article 100327"},"PeriodicalIF":3.6,"publicationDate":"2023-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S1755309123000370/pdfft?md5=2f1a3720638c9c6390719ef8463b43e3&pid=1-s2.0-S1755309123000370-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135347899","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Does executives’ overseas experience improve firms’ labor investment efficiency? 高管的海外经历是否提高了企业的劳动投资效率?
IF 3.6
China Journal of Accounting Research Pub Date : 2023-12-01 Epub Date: 2023-11-14 DOI: 10.1016/j.cjar.2023.100332
Wenfei Li , Manlin Rong , Jing Wu
{"title":"Does executives’ overseas experience improve firms’ labor investment efficiency?","authors":"Wenfei Li ,&nbsp;Manlin Rong ,&nbsp;Jing Wu","doi":"10.1016/j.cjar.2023.100332","DOIUrl":"10.1016/j.cjar.2023.100332","url":null,"abstract":"<div><p>Based on upper echelons theory and using a sample of private Chinese A-share listed firms from 2008 to 2020, this paper studies the impact of executives’ overseas experience on firms’ labor investment efficiency. The results show that executives with overseas experience significantly enhance firms’ labor investment efficiency. After distinguishing between different types of overseas experience, the results show that executives with only study experience or with both study and work experience abroad have a significant positive effect on firms’ labor investment efficiency, while executives with only overseas work experience have no significant effect. A cross-sectional analysis based on labor adjustment costs shows that the positive impact of executives’ overseas experience is more pronounced in labor-intensive firms, firms with a greater proportion of R&amp;D investment and firms with a higher percentage of highly educated employees. The mechanism tests show that executives with overseas experience can optimize labor investment efficiency by lowering agency costs, attracting analyst attention and alleviating financing constraints under conditions of underemployment. This study enriches the literature on the characteristics of executive teams and the efficiency of labor investment, providing reference and inspiration for firms to attract more high-quality returnees and optimize their labor resource allocation.</p></div>","PeriodicalId":45688,"journal":{"name":"China Journal of Accounting Research","volume":"16 4","pages":"Article 100332"},"PeriodicalIF":3.6,"publicationDate":"2023-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S1755309123000424/pdfft?md5=2722d5f71115e98424f1c86774d5636d&pid=1-s2.0-S1755309123000424-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135715684","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
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