Client Importance, Institutional Improvements, and Audit Quality in China: An Office and Individual Auditor Level Analysis

By Shimin Chen, Sunny Y. J. Sun, Donghui Wu. 2010

490 citations recorded by the source corpus.

Subfields: Accounting, Sociology and Political Science

View Paper: https://www.semanticscholar.org/paper/be53b1fd78a5902c4faa6c3cb2db871858668f1b

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Citations in the corpus

Do Individual Auditors Affect Audit Quality? Evidence from Archival Data (2012, background): “For example, Chen et al. (2010) perform one of the first analyses of how economic dependence affects audit quality at the individual auditor level using Chinese data, and find that the effect of client importance on individual auditor independence is conditional on the strength of investor…”
Client importance and audit partner independence (2012, methodology): “To test H1, we follow Chen et al. (2008) and use absolute and signed abnormal accruals”
The Effect of China's Weak Institutional Environment on the Quality of Big 4 Audits (2015, unknown): “5 Although the legal environment has improved in recent years (Chen, Sun, and Wu 2010), it still lags Hong Kong in terms of the protection afforded to minority investors.”
Audit Market Concentration, Audit Fees, and Audit Quality: Evidence from China (2016, background): “SUMMARY: We investigate the effects of audit market concentration on audit fees and audit quality in China, where competition is intense and the legal environment is relatively weak compared with developed countries.”
The Effect of Audit Experience on Audit Fees and Audit Quality (2015, methodology): “In addition, SCIM and AFCIM are included in the model because S. Chen et al. (2010) find that auditor client importance affects audit quality.”
Do Social Ties between External Auditors and Audit Committee Members Affect Audit Quality (2016, background): “For example, regulatory sanctions for discovered audit failures are always imposed on the individual signatory auditors involved (Chen et al. 2010; Gul et al. 2013).”
Do school ties between auditors and client executives influence audit outcomes (2016, unknown): “and some other Western countries, the litigation risk is not negligible (Chen et al., 2010; Firth et al., 2012).”
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).”