Client importance and audit partner independence
By Wuchun Chi, Edward B. Douthett, L. Lisic. 2012
132 citations recorded by the source corpus.
Subfields: Accounting, Finance
View Paper: https://www.semanticscholar.org/paper/8579acea236a48873c1eb0160e052e1344c9db7c
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Citations in the corpus
- Is the effect of industry expertise on audit pricing an office-level or a partner-level phenomenon? (2014, unknown): “Using partner-level data, recent studies find that audit outcomes vary across partners, suggesting that partners’ incentives and expertise could differ from those of the firm and the office (Carey and Simnett 2006; Chen et al. 2008, 2010; Chi et al. 2012; Gul et al. 2013).”
- Auditor Independence and Audit Quality (2015, background): “In contrast, Chi, Douthett, and Lisic (2012) find that Big N partners do not compromise their independence for large clients, whereas non–Big N partners do.”