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    题名: Do auditors change their individual style? Examining the effects of client importance and competition on auditors' influence on earnings comparability in China
    作者: 戚務君
    Chi, Wuchun;Koh, Kevin;Liu, Yanghui;Long, Xiaohai
    贡献者: 會計系
    关键词: audit market competition;client importance;earnings comparability;individual auditor style
    日期: 2023-07
    上传时间: 2023-12-13 13:55:16 (UTC+8)
    摘要: Individual auditor style implies that two client firms audited by the same individual auditors are likely to have more comparable earnings than two client firms audited by different individual auditors within the same audit firm. We investigate whether auditors in China change their individual style to cater to demands of clients that are of high importance and are located in a competitive audit market. Using a propensity score match approach, we find evidence of higher earnings comparability between a pair of client firms audited by the same individual auditors. However, in subsamples of client firm pairs that are of high importance or are located in a competitive audit market, we find earnings comparability of client firms audited by the same individual auditors diminishes. Our findings suggest that due to the influence of economic bonding in auditor–client relations in China, individual auditors change their style to cater to client demands.
    關聯: International Journal of Auditing
    数据类型: article
    DOI 連結: https://doi.org/10.1111/ijau.12325
    DOI: 10.1111/ijau.12325
    显示于类别:[會計學系] 期刊論文

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