Does Client Importance Affect Auditor Independence at the Office Level? Empirical Evidence from Going-Concern Opinions*
By Chan Li. 2009
322 citations recorded by the source corpus.
Subfields: Accounting, Strategy and Management
View Paper: https://www.semanticscholar.org/paper/3118c4a82646a6c77050553beb5c7b612c775d17
How researchers see this paper
The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.
In Accounting
- Wuchun Chi
- L. Lisic
- Dechun Wang
- Edward B. Douthett
- Lingzi Lin
- Kenneth J. Reichelt
- Nopmanee Tepalagul
- Tobias Svanström
In Strategy and Management
- Edward B. Douthett
- Lingzi Lin
- Kenneth J. Reichelt
- Dechun Wang
- Wuchun Chi
- Nopmanee Tepalagul
- Tobias Svanström
- L. Lisic
Citations in the corpus
- National and Office-Specific Measures of Auditor Industry Expertise and Effects on Audit Quality (2010, methodology): “ABSTRACT Our paper examines whether audit quality is higher for industry audit specialists at the national and city-office levels using the framework developed in Ferguson et al. [2003] and Francis et al.”
- Non-audit Services and Audit Quality: Evidence from Private Firms (2013, background): “…management (see Ashbaugh et al., 2003; Chung and Kallapur, 2003; Larcker and Richardson, 2004; Reynolds et al., 2004; Francis and Ke, 2006; Ruddock et al., 2006; Huang et al., 2007) or (ii) going concern opinions (see Craswell et al., 2002; DeFond et al., 2002; Hay et al., 2006a; Li, 2009).”
- Client importance and audit partner independence (2012, background): “Li (2009), however, finds that the association between client importance and issuance of going concern reports varies over time.”
- Shared Auditors in Mergers and Acquisitions (2016, unknown): “We assume all clients contract with the local practice office of their auditor. We proxy for local office by identifying if targets and acquirers share the same MSA and share the same auditor. Deal Characteristics Acquirer CAR The market-adjusted three day cumulative abnormal return to the acquirer ”
- Does Auditor Tenure Improve Audit Quality? Moderating Effects of Industry Specialization and Fee Dependence (2009, unknown): “2002; Khurana and Raman 2006) and others finding no effect (e.g., Ashbaugh, et al. 2003; Chung and Kallapur 2003; Li 2009).”
- Auditor Independence and Audit Quality (2015, background): “C. Li (2009) finds that in the pre-SOX period, there is no link between client importance and the auditor’s propensity to issue a GCO.”