Please use this identifier to cite or link to this item:
http://hdl.handle.net/10397/94408
DC Field | Value | Language |
---|---|---|
dc.contributor | School of Accounting and Finance | en_US |
dc.creator | Cheng, CSA | en_US |
dc.creator | Sun, W | en_US |
dc.creator | Ye, K | en_US |
dc.creator | Zhang, N | en_US |
dc.date.accessioned | 2022-08-15T07:11:00Z | - |
dc.date.available | 2022-08-15T07:11:00Z | - |
dc.identifier.issn | 0025-1909 | en_US |
dc.identifier.uri | http://hdl.handle.net/10397/94408 | - |
dc.language.iso | en | en_US |
dc.publisher | Institute for Operations Research and the Management Sciences | en_US |
dc.rights | Copyright:© 2020 INFORMS | en_US |
dc.rights | This is the accepted manuscript of the following article: Cheng, C. A., Sun, W., Ye, K., & Zhang, N. (2020). The effect of auditing on promoting exports: evidence from private firms in emerging markets. Management Science, 66(4), 1692-1716, which has been published in final form at https://doi.org/10.1287/mnsc.2018.3254 | en_US |
dc.subject | Audit | en_US |
dc.subject | International trade | en_US |
dc.subject | Private firms | en_US |
dc.subject | Emerging markets | en_US |
dc.subject | Regression discontinuity design | en_US |
dc.title | The effect of auditing on promoting exports : evidence from private firms in emerging markets | en_US |
dc.type | Journal/Magazine Article | en_US |
dc.identifier.spage | 1692 | en_US |
dc.identifier.epage | 1716 | en_US |
dc.identifier.volume | 66 | en_US |
dc.identifier.issue | 4 | en_US |
dc.identifier.doi | 10.1287/mnsc.2018.3254 | en_US |
dcterms.abstract | We investigate the effect of auditing on promoting exports for private firms in emerging markets. Using a sample of private firms from 125 countries between 2006 and 2015,we showthat firms that have their financial statements audited havemore exports than firms that do not have their financial statements audited. To infer causality, we employ a regression discontinuity design (RDD). Using the discontinuity around the mandatory financial audit threshold, we find that firms slightly above the threshold have more exports than do firms that are slightly below the threshold. We also exploit the countries with exogenous regulation shocks to the mandatory audits. Using the difference-in-differences (DiD) design, we find that firms that are exempted frommandatory audits have less exports subsequent to the regulation change. Further analyses reveal that the effect of auditing is more pronounced in countries with higher audit quality and for firms with limited alternative information. Our findings suggest that the auditing function promotes exports-an important economic consequence for the global economic development. | en_US |
dcterms.accessRights | open access | en_US |
dcterms.bibliographicCitation | Management science, Apr. 2020, v. 66, no. 4, p. 1692-1716 | en_US |
dcterms.isPartOf | Management science | en_US |
dcterms.issued | 2020-04 | - |
dc.identifier.scopus | 2-s2.0-85083077036 | - |
dc.identifier.eissn | 1526-5501 | en_US |
dc.description.validate | 202208 bcfc | en_US |
dc.description.oa | Accepted Manuscript | en_US |
dc.identifier.FolderNumber | AF-0072 | - |
dc.description.fundingSource | Self-funded | en_US |
dc.description.pubStatus | Published | en_US |
dc.identifier.OPUS | 20614489 | - |
Appears in Collections: | Journal/Magazine Article |
Files in This Item:
File | Description | Size | Format | |
---|---|---|---|---|
Cheng_Real_Effect_Auditing.pdf | Pre-Published version | 1.65 MB | Adobe PDF | View/Open |
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