https://orcid.org/0000-0003-1442-4499
Figures & data
Table 1. Sample distribution
Table 2. Descriptive statistics.
Table 3. Foreign investors and audit fees.
Table 4. Channels through which foreign investors influence audit fees.
Table 5. Cross-sectional analysis: roles of investees’ initial discretionary accruals and CSR.
Table 6. PSM analysis.
Table 7. Dynamic GMM estimation.
Figure 1. Paths among QFII ownership, audit fees, and the investee company’s firm value.
Table 8. Mediating effect of audit fees on the link between foreign ownership and firm value.
Supplemental material
Supplemental Material
Download MS Word (71 KB)Data availability statement
The data that support the findings of this study are publicly available from the sources noted in the text.