Do auditors change their individual style? Examining the effects of client importance and competition on auditors' influence on earnings comparability in China

• Main Authors: Chi, Wuchun, Koh, Kevin, Liu, Yanghui, Long, Xiaohai
• Other Authors: Nanyang Business School
• Format: Article
• Language: English
• Published: 2023
• Subjects: Business::Auditing; Audit Market Competition; Client Importance
• Online Access: https://hdl.handle.net/10356/170900
• Institution: Nanyang Technological University

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...