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Format : Academic Journals Subject : auditors Geographic : china Filter by : Keyword

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Academic Journal

Does Mandatory Rotation of Audit Partners Improve Audit Quality?

Authors : Lennox, Clive S.¹; Xi Wu²; Tianyu Zhang³

Subjects: *AUDITING; *AUDITING policies; *AUDITORSCHINA

Source: Accounting Review. Sep2014, Vol. 89 Issue 5, p1775-1803. 29p. 8 Charts.

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Academic Journal

Mandatory Internal Control Audits, Audit Adjustments, and Financial Reporting Quality: Evidence from China.

Authors : Lennox, Clive S.¹ (AUTHOR); Wu, Xi² (AUTHOR)

Subjects: *INTERNAL auditing; *FINANCIAL statements; *AUDITORSCHINA

Source: Accounting Review. Jan2022, Vol. 97 Issue 1, p341-364. 24p. 12 Charts.

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Academic Journal

Aggregate Quasi Rents and Auditor Independence: Evidence from Audit Firm Mergers in China.

Authors : HUNG CHAN, K.; WU, DONGHUI

Subjects: AUDITORS; MERGERS & acquisitions; RENT (Economic theory)CHINA

Source: Contemporary Accounting Research; Spring2011, Vol. 28 Issue 1, p175-213, 39p

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Academic Journal

When Auditors Say 'No,' Does the Market Listen?

Authors : Chen, Shimin¹ (AUTHOR); Hu, Bingbing² (AUTHOR); Wu, Donghui³ (AUTHOR)

Subjects: *AUDITORS; *STOCK exchanges; *INDIVIDUAL investorsCHINA

Source: European Accounting Review. May2020, Vol. 29 Issue 2, p263-305. 43p. 9 Charts, 2 Graphs.

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Academic Journal

Is It Better to Kill Two Birds with One Stone? Internal Control Audit Quality and Audit Costs for Integrated versus Nonintegrated Audits.

Authors : Gunn, Joshua L.¹ (AUTHOR); Li, Chan² (AUTHOR); Liao, Lin³ (AUTHOR)

Subjects: *INTERNAL auditing; *COST; *FINANCIAL statementsCHINA

Source: Accounting Review. Jan2023, Vol. 98 Issue 1, p251-283. 33p. 14 Charts.

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Academic Journal

The high-speed railway opening and audit quality: Evidence from China.

Authors : Liu, Yurou

Subjects: HIGH speed trains; AUDIT trails; AUDITINGCHINA

Source: Economic & Political Studies; Dec2023, Vol. 11 Issue 4, p494-515, 22p

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Academic Journal

Auditors' Reporting Conservatism after Regulatory Sanctions: Evidence from China.

Authors : Firth, Michael A.; Phyllis Lai Lan Mo; Wong, Raymond M. K.

Subjects: AUDITORS' reports; CONSERVATISM; INTERNATIONAL sanctionsCHINA

Source: Journal of International Accounting Research; 2014, Vol. 13 Issue 2, p1-24, 24p, 7 Charts

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