...Alexander Muravyev Purpose This article aims to answer two research questions that remain controversial in the accounting and corporate governance literature: (1) how corporate disclosure is related to board monitoring and (2) how this link is affected by the institutional environment and firm...

...Guoping Liu; Jerry Sun Purpose The purpose of this study is to examine whether the institutional environment influences auditor reporting. Design/methodology/approach This study employs China's anti-corruption campaign as an exogenous shock to its institutional environment and compares...

... be contacted at: tzeng@wlu.ca © Emerald Group Publishing Limited 2016 China Institutional environment Audit market Market entry Audit pricing Big Four accounting firms This study examines the effect of the market entry of the large multinational accounting firms on the audit fees...