Shan, Yuan George - In: International Journal of Accounting, Auditing and … 10 (2014) 1, pp. 68-90
This paper examines whether the audit quality of Chinese listed companies is affected by internal governance mechanisms … concentration and the number of professional supervisors are positively related to audit quality, but the size of the supervisory … to have no impact on audit quality. The contribution of this paper is threefold. First, according to Young et al. (2008 …