Auditor Client Concentration and Audit Quality: Evidence from China
碩士 === 國立成功大學 === 會計學系 === 107 === This thesis mainly discusses the relationship between accountant customer concentration and audit quality. The empirical results show that abnormal accruals are significantly positively correlated with customer concentration. In addition, the results further reveal...
| Main Authors: | , |
|---|---|
| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2019
|
| Online Access: | http://ndltd.ncl.edu.tw/handle/jse9u2 |
| Summary: | 碩士 === 國立成功大學 === 會計學系 === 107 === This thesis mainly discusses the relationship between accountant customer concentration and audit quality. The empirical results show that abnormal accruals are significantly positively correlated with customer concentration. In addition, the results further revealed that the phenomena of abnormal accruals and customer concentration are significantly related to non-important customers of the accountants. The above empirical findings support the hypothesis that the relationship between customer concentration and audit quality is negative. Under the risk of audit failure and loss of reputation, the major resources of the accountants will be focused on their important customers, which leads to distorted resource allocation. This distortion of resource allocation reduces the audit quality for non-important customers, and reduces the auditor’s overall audit quality.
|
|---|