Do social ties between two signatory auditors affect audit quality and firm value?

IF 2 4区管理学 Q2 BUSINESS, FINANCE

Accounting and Business Research Pub Date : 2024-02-21 DOI:10.1080/00014788.2024.2306531

Xinxian Chen, Jean Jinghan Chen, Jason Zezhong Xiao

引用次数: 0

Abstract

We explore the effects of social ties (including alumni relations, regional connections and employment affiliation) between the two signatory auditors (engagement and review auditors) on audit qual...

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两位签字审计师之间的社会关系会影响审计质量和公司价值吗？

我们探讨了两名签字审计师（参与审计师和复核审计师）之间的社会联系（包括校友关系、地区联系和工作关系）对审计质量的影响。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Accounting and Business Research BUSINESS, FINANCE-

CiteScore

3.40

自引率

11.80%

发文量

期刊介绍： Accounting and Business Research publishes papers containing a substantial and original contribution to knowledge. Papers may cover any area of accounting, broadly defined and including corporate governance, auditing and taxation. However the focus must be accounting, rather than (corporate) finance or general management. Authors may take a theoretical or an empirical approach, using either quantitative or qualitative methods. They may aim to contribute to developing and understanding the role of accounting in business. Papers should be rigorous but also written in a way that makes them intelligible to a wide range of academics and, where appropriate, practitioners.