Abstract
AbstractIn this study, we explore whether auditor experience has an effect on stock price crash risk. Using a sample of Chinese firms, we find a negative association between auditor experience and stock price crash risk, especially in firms with high client importance. The path analysis shows that accounting information transparency plays a mediating role in the relationship between auditor experience and stock price crash risk. And the effect of auditor experience on clients' stock price crash risk is dominant when auditor tenure is short and when the firm is audited by non‐Big Four audit firms.
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