How audit effort affects audit quality: An audit process and audit output perspective
Using a unique dataset of audit days in China from 2006 to 2011, this paper examines the relationship between audit effort and audit quality from the perspective of audit process and audit output. The results show that audit effort significantly increases the probability of audit adjustments, which...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Elsevier
2020-03-01
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| Series: | China Journal of Accounting Research |
| Online Access: | http://www.sciencedirect.com/science/article/pii/S1755309120300034 |