In a globalized audit environment, regulators and researchers have expressed concerns about inconsistent audit quality across nations, with a particular emphasis on Chinese audit quality. Prior research suggests Chinese audit quality may be lower than U.S. audit quality due to a weaker...

Although the financial statements of an organization are considered a product ofmanagement, prior research suggests that a company’s financial statements may be affected bythe negotiation strategy employed by the auditor when resolving audit differences withmanagement. However, little...