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  1.  49
    Does Religion Mitigate Earnings Management? Evidence from China.Xingqiang Du, Wei Jian, Shaojuan Lai, Yingjie Du & Hongmei Pei - 2015 - Journal of Business Ethics 131 (3):699-749.
    Using a sample of 11,357 firm-year observations from the Chinese stock market for the period of 2001–2011, we investigate whether and how religion can mitigate earnings management. Specifically, based on geographic-proximity-based religion variables, we provide strong and robust evidence to show that religion is significantly negatively associated with the extent of earnings management, suggesting that religion can serve as a set of social norms to mitigate corporate unethical behavior such as earnings management. Our findings also reveal that the negative association (...)
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  2.  26
    Financial Distress, Investment Opportunity, and the Contagion Effect of Low Audit Quality: Evidence from China.Xingqiang Du & Shaojuan Lai - 2018 - Journal of Business Ethics 147 (3):565-593.
    Using the presence of at least one client with net-income-increasing misstatement as a signal of low audit quality for an audit firm, this study examines the existence of the contagion effect of low audit quality and further investigates whether financial distress and investment opportunity as two firm-specific financial characteristics moderate the contagion effect of low audit quality. Using a sample of 7887 firm-year observations from the Chinese stock market over the period of 2007–2012, our study documents strong and consistent evidence (...)
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  3.  32
    Underwriter–Auditor Relationship and Pre-IPO Earnings Management: Evidence from China.Xingqiang Du, Xu Li, Xuejiao Liu & Shaojuan Lai - 2018 - Journal of Business Ethics 152 (2):365-392.
    This study examines the influence of underwriter–auditor relationship on pre-initial public offering earnings management. Using a sample of Chinese to-be-listed firms, we find that a close UAR, as reflected in repeated collaborations between an underwriter and an audit firm in IPOs, is positively associated with pre-IPO earnings management. This association is more pronounced for firms with politically connected auditors/underwriters, firms with less reputable auditors/underwriters, firms located in provinces with weak legal environment, firms to-be-listed on boards with lax listing requirements, and (...)
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  4.  15
    How Do Auditors Value Hypocrisy? Evidence from China.Xingqiang Du, Yiqi Zhang, Shaojuan Lai & Hexin Tao - forthcoming - Journal of Business Ethics:1-33.
    Drawing on the cognitive dissonance theory and the behavioral consistency theory, this study examines whether hypocrisy, proxied by the ethical dissonance between corporate philanthropy and environmental misconducts, triggers auditors to issue modified audit opinions (MAOs), and further investigates the moderating effect of hypocrisy on the relation between financial reporting quality (proxied by discretionary accruals) and MAOs. Using a sample of 20,852 firm-year observations from the Chinese stock market over 2005–2019, our findings reveal that the likelihood of receiving MAOs is significantly (...)
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