...Hu Dan Semba; Lefei Wu Purpose The Chinese data setting allows researchers to explore the influence of local versus national (central) government ownership on companies. This study aims to examine the influence of government ownership (local versus national) and auditor choice (choosing larger...

... (state) ownership and firm performance, resource dependence theory suggests that state ownership may enhance firm performance as it lowers the cost of capital since governments can provide additional financial resources and expertise (Pfeffer and Salancik, 2003). Furthermore, government ownership may...

...Ben Le; Paula Hearn Moore Purpose This study aims to examine the effects of audit quality on earnings management and cost of equity capital (COE) considering the impact of two owner types: government ownership and foreign ownership. Design/methodology/approach The study uses a panel data set...

... Government ownership Risk disclosure PSIA Block holders The importance of the risk disclosure was stressed for the first time in 1998 by the Institute of Charted Accountants in England and Wales, when the institute published a discussion paper entitled “Financial Reporting of Risk-Proposals...