审计业务合伙人所有权对审计业务的影响：来自韩国的证据

IF 1.4 4区经济学 Q3 BUSINESS, FINANCE

Asia-Pacific Journal of Accounting & Economics Pub Date : 2024-02-02 DOI:10.1080/16081625.2024.2309379

Jinhee Kim, So Yean Kwack

引用次数: 0

摘要

我们研究了审计业务合伙人的合伙份额比例与 1) 审计费用和开票率、2) 业务团队规模以及 3) 审计质量之间的关系。基于来自 K...

本文章由计算机程序翻译，如有差异，请以英文原文为准。

查看原文本刊更多论文

The effects of audit engagement partner ownership on audit engagements: evidence from Korea

We examine the relationship between the partnership share ratio of audit engagement partners and 1) audit fees and billing rates, 2) engagement team size, and 3) audit quality. Based on data from K...

求助全文

通过发布文献求助，成功后即可免费获取论文全文。去求助

来源期刊

Asia-Pacific Journal of Accounting & Economics Multiple-

CiteScore

2.40

自引率

9.10%

发文量

期刊介绍： The Asia-Pacific Journal of Accounting & Economics (APJAE) is an international forum intended for theoretical and empirical research in all areas of economics and accounting in general. In particular, the journal encourages submissions in the following areas: Auditing, financial reporting, earnings management, financial analysts, the role of accounting information, international trade and finance, industrial organization, strategic behavior, market structure, financial contracts, corporate governance, capital markets, and financial institutions. The journal welcomes contributions related to the Asia Pacific region, and targets top quality research from scholars with diverse regional interests. The editors encourage submission of high quality manuscripts with innovative ideas. The editorial team is committed to an expedient review process.