About this document
110 Audit Quality by Ambar Ans Brandedstore is a document available to read on EtoBox.
This study examines how the legal and regulatory changes in China affect the relationship between client economic importance and Audit Quality. At the individual auditor level, the propensity to issue modified audit opinions is negatively correlated with Client Importance from 1995 to 2000. Institutional Improvements prompt auditors to prioritize the costs of compromising quality over the economic benefits gained from important clients.
- Author
- Ambar Ans Brandedstore
- Language
- EN