Auditor Power and Audit Quality: Evidence from China

  • 鍾 岳庭

Student thesis: Master's Thesis


In this dissertation the relationship between auditor power and audit quality is examined In addition in order to verify the channel that a powerful auditor can provide higher audit quality we apply client importance to classify clients into big clients and small clients There are two primary reasons that cause a powerful auditor to provide higher audit quality First powerful auditors might care about their reputation more sincerely than their less powerful peers Second because a powerful auditor has more resources he/she can do audit work more diligently and completely Our regression results show that audit partner power can enhance audit quality The positive impact of power on audit quality is more pronounced for small clients supporting the resource perspective
Date of Award2018 Jul 1
Original languageEnglish
SupervisorTing-Kai Chou (Supervisor)

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