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    政大機構典藏 > 商學院 > 會計學系 > 期刊論文 >  Item 140.119/112131
    Please use this identifier to cite or link to this item: http://nccur.lib.nccu.edu.tw/handle/140.119/112131

    Title: Client importance and audit quality: evidence from China
    Authors: 戚務君
    Chen, Songsheng
    Li, Zheng
    Chi, Wuchun
    Contributors: 會計學系
    Keywords: audit adjustment;audit quality;Client importance
    Date: 2018
    Issue Date: 2017-08-23 16:43:09 (UTC+8)
    Abstract: This study investigates whether the economic bond between auditor and client impairs audit quality at partner-level in China. Prior research does not present a clear conclusion on this topic. We employ a relatively novel proxy for audit quality, audit adjustment, which is not publicly disclosed, yet is believed to be more suitable than most proxies used in prior research. We find that client importance is negatively associated with audit quality. Our study contributes to the literature by using new measure to test how client importance affect audit quality and adding new evidence on the determinants of audit quality at the partner level
    Relation: Asia-Pacific Journal of Accounting and Economics, Volume 25, Issue 5 , Pages 624-638
    Data Type: article
    DOI 連結: http://dx.doi.org/10.1080/16081625.2016.1268061
    DOI: 10.1080/16081625.2016.1268061
    Appears in Collections:[會計學系] 期刊論文

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