This study investigates whether companies engage in audit opinion shopping activities by exerting influence over an audit firm's decision to switch the engagement partner (“partner‐level opinion shopping”) in the Chinese setting, where the identities of engagement partners are publicly disclosed. Adopting the empirical framework developed by Lennox [2000], we show evidence that companies successfully engage in partner‐level opinion shopping. Further, partner‐level opinion shopping is more likely to be successful if a company is economically important to an audit firm, and it is less likely to be successful if the audit firm is formed as a partnership rather than a corporation. We also find that companies successfully engaging in partner‐level opinion shopping exhibit significantly lower earnings quality. Finally, we directly compare audit records between incoming and outgoing partners and find that, for companies that successfully improve audit opinions after partner switching, incoming partners have a significantly higher propensity to issue clean opinions than their outgoing counterparts.

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453 residents of Hangzhou China (56.1% women, average age 34.68 with range of 18–65) were used to investigate leisure activities and leisure motivations. Demographic data such as gender, age, marital status, education level, and income were collected and analyzed. The results indicated the following: (a) Residents’ top three favorite activities were internet surfing, drinking tea and chatting, and traveling; (b) The Leisure Motivation Scale had a high reliability, with a Cronbach’s alpha of 0.93; (c) In general, residents’ intellectual, social, competence mastery, and stimulus avoidance scores all reached high levels; and (d) Significant differences among gender, marital status, and education level were found in leisure motivation. The findings are discussed in regard to the status quo of leisure behaviors and leisure motivations of Chinese residents.

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