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所属单位：国际商学院

发表刊物：Asia-Pacific Journal of Accounting & Economics

项目来源：国家自然科学基金项目

摘要：This paper examines the impact of stock pledges by controlling shareholders on critical audit matters (CAMs) disclosure. We show that there is a positive association between stock pledges by controlling shareholders and the disclosure of CAMs. We also find that the positive effect is more pronounced when auditors are Big Four audit firms. Further analysis reveals that increases in accrual earnings management and controlling shareholders' entrenchment are possible channels through which stock pledges by controlling shareholders affect the disclosure of CAMs. Auditors disclose more CAMs associated with asset impairment and related-party transactions for firms with controlling shareholders pledging their stocks.

论文类型：期刊论文

卷号：1

ISSN号：1608-1625

是否译文：否

发表时间：2022-01-01

第一作者：文雯

合写作者：He Ying,Feng Xiaoqing,Ke Yun