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What is Impact of Shared Auditors on Audit Quality about?

This study investigates the impact of sharing the same network auditor among group affiliated firms in China on audit quality. The findings indicate that such sharing is linked to lower audit quality, evidenced by increased sanctions for fraudulent reporting, higher abnormal accruals, and a greater likelihood of earnings restatements. Contextual factors such as auditor tenure, geographic distance, and industry homogeneity also influence the relationship between shared auditors and audit quality.

Author

yan sugondo

Language

EN