Place attachment, audit pricing and audit quality

IF 2.9 3区 管理学 Q2 BUSINESS, FINANCE
Shuai Yuan , Wuxue Zhang , Kaiwen Zhu
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引用次数: 1

Abstract

Place attachment is an affective bond whereby people interact with and describe themselves as belonging to specific places. This study investigates the presence of place attachment in the auditing process. Using a large sample of listed clients in China, the findings reveal that auditors are likely to charge higher fees if their colleges are located in the same cities or provinces as their clients, supporting the familiarity bias hypothesis. This effect is more concentrated among smaller auditors, non-state-owned clients, and clients who switch auditors between years. In addition, a negative relationship is found between audit quality and geographical connections between auditors and clients. Overall, the results indicate the existence of place attachment in the auditing process.

地方附件,审核价格和审核质量
地方依恋是一种情感纽带,人们通过这种纽带与特定的地方互动,并将自己描述为属于特定的地方。本研究探讨了地方依恋在审计过程中的存在。通过对中国上市客户的大量样本分析,研究结果显示,如果审计师的院校与客户位于同一城市或省份,审计师可能会收取更高的费用,这支持了熟悉偏差假设。这种影响更集中在规模较小的审计机构、非国有客户以及在不同年份更换审计机构的客户身上。此外,审计质量与审计师与客户之间的地理联系呈负相关。总体而言,结果表明在审计过程中存在地方依恋。
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
CiteScore
6.00
自引率
3.00%
发文量
24
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