• China's Anti-Corruption Campaign and Financial Reporting Quality 

      Hope, Ole-Kristian; Yue, Heng; Zhong, Qinlin (Journal article; Peer reviewed, 2020)
      We examine the impact of China's anti‐corruption campaign on firm‐level financial reporting quality (FRQ). As an important component of the anti‐corruption campaign, in October 2013, “Rule 18” was issued to prohibit party ...
    • Evidence of Industry Scale Effects on Audit Hours, Billing Rates, and Pricing 

      Dekeyser, Simon; Gaeremynck, Ann; Willekens, Marleen (Journal article; Peer reviewed, 2018)
      Using a proprietary dataset consisting of all private firm audit engagements in 2000 from one Big 4 firm in Belgium, we investigate: (1) whether audit office industry scale is associated with a reduction of total, partner ...