Do different cooling-off modes affect audit quality? A study based on the audit rotation system in China-Reference-Cited by-同舟云学术

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Do different cooling-off modes affect audit quality? A study based on the audit rotation system in China

Published:2024-02-07 Issue: Volume: Page:1-19
ISSN:1608-1625
Container-title:Asia-Pacific Journal of Accounting & Economics
language:en
Short-container-title:Asia-Pacific Journal of Accounting & Economics

Author:

Yan Huanmin¹,Jiang Hangyu²,Zhao Haodong¹,Geng Ziling¹,Hu Fang³

Affiliation:

1. School of Economics and Management, Nanchang University, Nanchang, Jiangxi, China

2. School of Economics and Management, Nanchang University - Qianhu Campus, Nanchang, Jiangxi, China

3. School of Economics and Management, Griffith University, Nathan, Queensland, Australia

Funder

National Natural Science Foundation of China

National Natural Sciernce Foundation of China

Publisher

Informa UK Limited

Link

https://www.tandfonline.com/doi/pdf/10.1080/16081625.2024.2309382

Reference27 articles.

1. Consequences of Low-Quality Audits for Engagement Partners

2. The Geographic Decentralization of Audit Firms and Audit Quality;Beck J. M.;Journal of Accounting and Economics,2019

3. Audit Partner Tenure and Audit Planning and Pricing

4. Audit Partner Tenure and Audit Quality

5. Financial Reporting Quality and Investment Efficiency of Private Firms in Emerging Markets

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