The Association between Audit Organizational Form and Audit Quality

被引：0
|
作者：
Wang Ruyan [1 ]
机构：
[1] Shandong Inst Business & Technol, Coll Accounting, Yantai 264005, Peoples R China
来源：
STATISTIC APPLICATION IN SCIENTIFIC AND SOCIAL REFORMATION | 2010年
关键词：
Limited liability corporation; Auditor liability; Audit quality;
D O I：
暂无
中图分类号：
F [经济];
学科分类号：
02 ;
摘要：
We take advantage of this unique setting and use a sample of Chinese listed companies during 2004-2008 to investigate the relationship between audit organizational form and audit quality. Using single equation models, we find that LLC form of audit firms is associated with larger magnitude of discretionary accruals and a lower probability of issuing a modified audit opinion.
引用
收藏
页码：956 / 965
页数：10
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