政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/65957

English | 正體中文 | 简体中文 | Post-Print筆數 : 27 | Items with full text/Total items : 109952/140891 (78%)
Visitors : 46244857 Online Users : 1113

RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.

Home ‧ Login ‧ Upload ‧ Help ‧ About ‧ Administer

政大機構典藏 > 商學院 > 會計學系 > 期刊論文 > Item 140.119/65957

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/65957

Title:	Do Regulations Limiting Management Influence over Auditors Improve Audit Quality? Evidence from China
Authors:	戚務君 Chi, Wuchun;Ling Lei Lisic;Long, Xiaohai;Wang, Kun
Contributors:	會計系
Date:	2013.01
Issue Date:	2014-05-12 15:50:50 (UTC+8)
Abstract:	We use data from China to examine whether regulations that limit management influence over auditors improve audit quality. China’s State-owned Assets Supervision and Administration Commission of the State Council (SASAC) issued two rules in 2004 aimed at improving audit quality for state-owned enterprises ultimately controlled by the central government (CSOEs). These rules limit management influence over auditors by mandating that SASAC assign auditors for CSOEs and by requiring management to retain auditors for at least 2 years and at most 5 years. Since these rules apply only to CSOEs, we use a difference-in-difference design to study the impact of these regulations on audit quality. We find that audit quality for CSOEs relative to other companies improves after the enactment of these rules. Our results are robust to a battery of sensitivity analyses. Our findings suggest that limiting management influence over auditors helps improve audit quality.
Relation:	Journal of accounting and public policy, 32(2), 176-187
Data Type:	article
DOI 連結:	http://dx.doi.org/10.1016/j.jaccpubpol.2013.02.001
DOI:	10.1016/j.jaccpubpol.2013.02.001
Appears in Collections:	[會計學系] 期刊論文

Files in This Item:

File	Description	Size	Format
176187.pdf		219Kb	Adobe PDF2	1111	View/Open

社群 sharing

著作權政策宣告 Copyright Announcement

1.本網站之數位內容為國立政治大學所收錄之機構典藏，無償提供學術研究與公眾教育等公益性使用，惟仍請適度，合理使用本網站之內容，以尊重著作權人之權益。商業上之利用，則請先取得著作權人之授權。
The digital content of this website is part of National Chengchi University Institutional Repository. It provides free access to academic research and public education for non-commercial use. Please utilize it in a proper and reasonable manner and respect the rights of copyright owners. For commercial use, please obtain authorization from the copyright owner in advance.

2.本網站之製作，已盡力防止侵害著作權人之權益，如仍發現本網站之數位內容有侵害著作權人權益情事者，請權利人通知本網站維護人員(nccur@nccu.edu.tw)，維護人員將立即採取移除該數位著作等補救措施。
NCCU Institutional Repository is made to protect the interests of copyright owners. If you believe that any material on the website infringes copyright, please contact our staff(nccur@nccu.edu.tw). We will remove the work from the repository and investigate your claim.

Loading...