The Price Contagion Effects of Financial Reporting Fraud and Reputational Losses: Evidence from the Individual Audit Partner Level

• المؤلفون الرئيسيون: GUL, Ferdinand A., LIM, Chee Yeow, WANG, Kun, XU, Yanping
• التنسيق: text
• اللغة: English
• منشور في: Institutional Knowledge at Singapore Management University 2016
• الموضوعات: Audit partner; Audit quality; Contagion effects; Reputational loss; Market reactions; Accounting; Corporate Finance; Finance and Financial Management
• الوصول للمادة أونلاين: https://ink.library.smu.edu.sg/soa_research/1589; https://ink.library.smu.edu.sg/context/soa_research/article/2616/viewcontent/PriceContagion_FinReporting_Fraud_2016_wp.pdf
• المؤسسة: Singapore Management University

This study investigates the existence of price contagion effects for the low-quality audits of individual audit partners and the associated reputational losses in China. Low-quality partners are identified as those whose clients have been sanctioned by regulators for financial reporting fraud. Our e...