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政大機構典藏 > 商學院 > 會計學系 > 期刊論文 > Item 140.119/139878

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/139878

Title:	Client importance and audit quality: evidence from China
Authors:	戚務君 Chi, Wuchun Chen, Songsheng Li, Zheng
Contributors:	會計系
Keywords:	Client importance;audit adjustment;audit quality
Date:	2018-07
Issue Date:	2022-04-12 09:23:28 (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 & Economics, Vol.25, No.5, pp.624-638
Data Type:	article
DOI 連結:	https://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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