The Association between Audit Organizational Form and Audit Quality

摘要：

We take advantage of this unique setting and use a sample of Chinese listed companies during 2004-2008 to investigate the relationship between audit organizational form and audit quality. Using single equation models, we find that LLC form of audit firms is associated with larger magnitude of discretionary accruals and a lower probability of issuing a modified audit opinion.

关键词： limited liability corporation auditor liability audit quality

作者: WANG Ruyan

作者单位: College of Accounting, Shandong Institute of Business and Technology, Yantai, P.R.China, 264005

会议类型: 国际会议

会议名称: The 3rd International Institute of Statistics & Management Engineering Symposium(2010 国际统计与管理工程研讨会 IISMES)

会议地点: 威海

会议语种:英文

页码: 956-965

在线出版日期: 2010-07-24（万方平台首次上网日期，不代表论文的发表时间）