Geographic Proximity between Auditor and Client: How does it Impact Audit Quality?

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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書目詳細資料
Main Authors:	CHOI, Jong-Hag, KIM, Jeong-Bon, QIU, Aini, ZANG, Yoonseok
格式:	text
語言:	English
出版:	Institutional Knowledge at Singapore Management University 2012
主題:	Auditor locality geographic proximity audit quality diversification. Accounting Business Law, Public Responsibility, and Ethics Corporate Finance
在線閱讀:	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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