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

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...

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Bibliographic Details
Main Authors: Chi, Wuchun, Koh, Kevin, Liu, Yanghui, Long, Xiaohai
Other Authors: Nanyang Business School
Format: Article
Language:English
Published: 2023
Subjects:
Online Access:https://hdl.handle.net/10356/170900
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Institution: Nanyang Technological University
Language: English
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