This article was funded by the General Program of the National Social Science Foundation of China, 24BJY203, Baoyin Qiu.
机构署名：
本校为其他机构
院系归属：
商学院
摘要：
Using a novel Chinese gambler conviction database to proxy the local gambling preference, we examine the impact of gambling preference on the disclosure of key audit matters (KAMs). Our findings suggest that the number of KAMs is significantly greater for firms in cities with a strong gambling preference than for firms in cities with a weak gambling preference. Our results are consistent with the view that firms located in areas with a sin culture may improve the quality of their financial reports to overcome their stigmatized image. Additional...
