Cao, Limei; Li, Wanfu; Zhang, Limin - In: China Journal of Accounting Research 8 (2015) 4, pp. 315-335
-based audit mode to evaluate corporate governance before distributing audit resources. The results show that under the internal … control-based audit mode, the relationship between audit effort and corporate governance was weak. However, implementation of … effort and corporate governance. Since the change in audit mode, the Big Ten have demonstrated a significantly better grasp …