English  |  正體中文  |  简体中文  |  Post-Print筆數 : 27 |  Items with full text/Total items : 91913/122132 (75%)
Visitors : 25746132      Online Users : 95
RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.
Scope Tips:
  • please add "double quotation mark" for query phrases to get precise results
  • please goto advance search for comprehansive author search
  • Adv. Search
    HomeLoginUploadHelpAboutAdminister Goto mobile version
    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: http://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 SizeFormat
    176187.pdf219KbAdobe PDF969View/Open

    All items in 政大典藏 are protected by copyright, with all rights reserved.

    社群 sharing

    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library IR team Copyright ©   - Feedback