客户组合的规模和范围以及审计师个人层面的审计质量:来自中国的证据

IF 2 4区管理学 Q2 BUSINESS, FINANCE

Accounting and Business Research Pub Date : 2023-02-13 DOI:10.1080/00014788.2023.2165030

Juan Mao, Baolei Qi, Guochang Zhang

引用次数: 0

摘要

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The scale and scope of the client portfolio and audit quality at the individual auditor level: evidence from China

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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.