The value of auditing, audit independence, and audit pricing: a review of empirical evidence from China

IF 2 4区管理学 Q2 BUSINESS, FINANCE

Accounting and Business Research Pub Date : 2021-10-21 DOI:10.1080/00014788.2021.1970703

Liansheng Wu, J. Xiao

引用次数: 0

Abstract

In this paper, we review the empirical research on the value of auditing, audit independence, and audit fees published in Accounting Research and Auditing Research, the two premier accounting and auditing journals in China. We identify the main themes in the three areas and assess the consistency of the available empirical evidence on the topics we review. We also highlight the innovativeness of auditing studies published in Chinese language journals to English language readers of the global accounting academic community, before introducing the papers included in this Special Issue on Auditing in China. Finally, we identify gaps in the literature and suggest avenues to help promote further research in this area.

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审计的价值、审计独立性和审计定价——对中国经验证据的回顾

本文回顾了中国两大主要会计和审计期刊《会计研究》和《审计研究》对审计价值、审计独立性和审计费用的实证研究。我们确定了这三个领域的主要主题，并评估了我们所审查主题的现有经验证据的一致性。在介绍本期《中国审计》特刊中的论文之前，我们还向全球会计学术界的英文读者强调了在中文期刊上发表的审计研究的创新性。最后，我们确定了文献中的空白，并提出了有助于促进该领域进一步研究的途径。

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.