Geographic Proximity between Auditor and Client: How does it Impact Audit Quality?
Using a large sample of audit client firms, this paper investigates whether and how the geographic proximity between auditor and client affects audit quality proxied by accrual-based earnings quality. We define an auditor as a local auditor (1) if the auditor’s practicing office is located in the sa...
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| Main Authors: | , , , |
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| Format: | text |
| Language: | English |
| Published: |
Institutional Knowledge at Singapore Management University
2012
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| Subjects: | |
| Online Access: | https://ink.library.smu.edu.sg/soa_research/857 https://ink.library.smu.edu.sg/context/soa_research/article/1856/viewcontent/SSRN_id1982959.pdf |
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| Institution: | Singapore Management University |
| Language: | English |