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Do Individual Auditors Have Style? Evidence from Clients’ Financial Statement Comparability in China.
ZHOU, Gaoguang
(PI)
Project
:
Research project
Overview
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Explore the research topics touched on by this project. These labels are generated based on the underlying awards/grants. Together they form a unique fingerprint.
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Keyphrases
Financial Statement Comparability
100%
Individual Auditor
100%
China
100%
Auditors
31%
Audit Firms
27%
Auditor Style
23%
Financial Statements
13%
Auditor Characteristics
10%
Industry Specialist
10%
Endogeneity Problem
10%
Sampling Methods
10%
Level Effect
10%
Incremental Effect
10%
Chinese Companies
10%
Academic Degrees
10%
Accounting Flexibility
10%
Non-Big 4
10%
Big 4 Firms
10%
Industry Expertise
10%
Accounting Standards
7%
Economics, Econometrics and Finance
Financial Statement
100%
Industry
50%
IFRS
37%
Endogeneity Problem
25%
Accounting
25%
Accounting Standards
25%
Firm Value
12%
Investors
12%
International Organization
12%