NDLI: Political connections, directors' status and auditor choice: Evidence from China

Content Provider	IEEE Xplore Digital Library
Author	Wang Wei-cheng
Copyright Year	2013
Description	Author affiliation: Sch. of Manage., Xiamen Univ., Xiamen, China (Wang Wei-cheng)
Abstract	For the past few years, the research about the relationship between political connections and accounting and auditing really become a hot topic. In the research of auditor choice, political connection could play an important role. This paper investigates the different effects of some kinds of political connections on the auditor choice. Using data on Chinese listed firms from 2007 to 2010, It is found that the listed firms with politically connected directors, executive directors, chairman of the board prefer to choose the “non-top 10” accounting firms, and the same situation can be find in the executive directors who have political connections belong to party and government organizations. It is also found that the listed firms with politically connected independent directors and CEO (Chief Executive Officer) do not have significant effects on the auditor choice, so do the executive directors who do not have party and government organizations political connections.
Starting Page	1579
Ending Page	1590
File Size	623590
Page Count	12
File Format	PDF
ISBN	9781479904730
ISSN	21551855
e-ISBN	9781479904747
DOI	10.1109/ICMSE.2013.6586479
Language	English
Publisher	Institute of Electrical and Electronics Engineers, Inc. (IEEE)
Publisher Date	2013-07-17
Publisher Place	China
Access Restriction	Subscribed
Rights Holder	Institute of Electrical and Electronics Engineers, Inc. (IEEE)
Subject Keyword	Industries Economics Government Finance political connections Cities and towns auditor choice Indexes PCPGs directors' status
Content Type	Text
Resource Type	Article

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1	Ministry of Education (GoI), Department of Higher Education	Sanctioning Authority	https://www.education.gov.in/ict-initiatives
2	Indian Institute of Technology Kharagpur	Host Institute of the Project: The host institute of the project is responsible for providing infrastructure support and hosting the project	https://www.iitkgp.ac.in
3	National Digital Library of India Office, Indian Institute of Technology Kharagpur	The administrative and infrastructural headquarters of the project	Dr. B. Sutradhar bsutra@ndl.gov.in
4	Project PI / Joint PI	Principal Investigator and Joint Principal Investigators of the project	Dr. B. Sutradhar bsutra@ndl.gov.in Prof. Saswat Chakrabarti will be added soon
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