Do auditors change their individual style? : examining the effects of client importance and competition on auditors' influence on earnings comparability in China
Wuchun Chi, Kevin Koh, Yanghui Liu, Xiaohai Long
| Year of publication: |
2024
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|---|---|
| Authors: | Chi, Wuchun ; Koh, Kevin ; Liu, Yanghui ; Long, Xiaohai |
| Published in: |
International journal of auditing : IJA. - Oxford : Wiley-Blackwell, ISSN 1099-1123, ZDB-ID 1479395-7. - Vol. 28.2024, 1, p. 185-205
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| Subject: | audit market competition | client importance | earnings comparability | individual auditor style | Wirtschaftsprüfung | Financial audit | China | Vergleich | Comparison | Dienstleistungsqualität | Service quality | Wettbewerb | Competition |
Online Resource
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1111/ijau.12325 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014468804