Dang, Li; Fang, Qiaoling - In: China journal of accounting studies 10 (2022) 3, pp. 345-366
auditing of internal control over financial reporting (ICFR) and financial statements and companies that have separate auditing … auditing exhibit higher financial reporting quality measured by excess non-operating income. The findings regarding audit … without further delay. Overall, our results seem to suggest that integrated auditing is superior to separate auditing in that …