How a Shared Auditor Affects Firm-Pair Comparability: Implications of Both Firm and Individual Audit Styles

IF 2.7 3区管理学 Q2 BUSINESS, FINANCE

Auditing-A Journal of Practice & Theory Pub Date : 2020-08-01 DOI:10.2308/ajpt-17-008

Li-li Jiu, B. Liu, Yuanyuan Liu

引用次数: 15

Abstract

In this study, we examine the roles of audit firms and individual auditors in improving financial statement comparability. We conduct the study in the Chinese setting, in which the identities of si...

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共享审计师如何影响事务所对可比性:事务所和个人审计风格的含义

在本研究中，我们考察了审计公司和个人审计师在改善财务报表可比性方面的作用。我们在中国背景下进行研究，其中si…

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来源期刊

Auditing-A Journal of Practice & Theory BUSINESS, FINANCE-

CiteScore

4.30

自引率

10.70%

发文量

期刊介绍： AUDITING contains technical articles as well as news and reports on current activities of the association.