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    题名: Do Regulations Limiting Management Influence over Auditors Improve Audit Quality? Evidence from China
    作者: 戚務君
    Chi, Wuchun;Ling Lei Lisic;Long, Xiaohai;Wang, Kun
    贡献者: 會計系
    日期: 2013.01
    上传时间: 2014-05-12 15:50:50 (UTC+8)
    摘要: We use data from China to examine whether regulations that limit management influence over auditors improve audit quality. China’s State-owned Assets Supervision and Administration Commission of the State Council (SASAC) issued two rules in 2004 aimed at improving audit quality for state-owned enterprises ultimately controlled by the central government (CSOEs). These rules limit management influence over auditors by mandating that SASAC assign auditors for CSOEs and by requiring management to retain auditors for at least 2 years and at most 5 years. Since these rules apply only to CSOEs, we use a difference-in-difference design to study the impact of these regulations on audit quality. We find that audit quality for CSOEs relative to other companies improves after the enactment of these rules. Our results are robust to a battery of sensitivity analyses. Our findings suggest that limiting management influence over auditors helps improve audit quality.
    關聯: Journal of accounting and public policy, 32(2), 176-187
    数据类型: article
    DOI 連結: http://dx.doi.org/10.1016/j.jaccpubpol.2013.02.001
    DOI: 10.1016/j.jaccpubpol.2013.02.001
    显示于类别:[會計學系] 期刊論文

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