Auditor Power and Audit Quality: Evidence from China

論文翻譯標題: 會計師權力與審計品質:來自中國的證據
  • 鍾 岳庭

學生論文: Master's Thesis

摘要

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
獎項日期2018 七月 1
原文English
監督員Ting-Kai Chou (Supervisor)

引用此

Auditor Power and Audit Quality: Evidence from China
岳庭, 鍾. (Author). 2018 七月 1

學生論文: Master's Thesis