Can auditors’ local knowledge compensate for a weaker regulatory oversight for the audit quality of foreign companies?-Reference-Cited by-同舟云学术

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Can auditors’ local knowledge compensate for a weaker regulatory oversight for the audit quality of foreign companies?

Published:2020-08-30 Issue:2 Volume:51 Page:127-155
ISSN:0001-4788
Container-title:Accounting and Business Research
language:en
Short-container-title:Accounting and Business Research

Author:

Chan K. Hung¹,Guo Yingwen²,Mo Phyllis Lai Lan³

Affiliation:

1. Rita Tong Liu School of Business and Hospitality Management, Caritas Institute of Higher Education, Hong Kong

2. Department of Accounting, Nanjing University, Nanjing, China

3. Department of Accountancy, City University of Hong Kong, Hong Kong, China

Publisher

Informa UK Limited

Subject

Accounting,Finance

Link

https://www.tandfonline.com/doi/pdf/10.1080/00014788.2020.1780109

Reference58 articles.

1. U.S.-Listed Foreign Companies' Choice of a U.S.-Based versus Home Country-Based Big N Principal Auditor and the Effect on Audit Fees and Earnings Quality

2. Cultural Differences in Auditors' Compliance with Audit Firm Policy on Fraud Risk Assessment Procedures

3. Abnormal Audit Fees and Restatements

4. Suggested Priorities for the PCAOB: A Statement at the Inaugural Meeting of the PCAOB’s Investor Advisory Group

5. Carcello, J.V., Carver, B.T., and Neal, T.L., 2011. Market reaction to the PCAOB's inability to conduct foreign inspections. Working Paper.

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1. How Do Abnormal Audit Fees, Investor Protection and Political Influence Across Jurisdictions Affect IPO Audit Quality? Evidence from Hong Kong;2024

2. Regulatory enforcement, foreignness, and language negativity: Evidence from SEC comment letters;Journal of International Accounting, Auditing and Taxation;2023-06

3. Exploring Antecedents of Professional Skepticism on Accounting Students’ Performance in Cybersecurity;Journal of Emerging Technologies in Accounting;2023-05-01

4. Do supply shocks in the audit partner labor market affect auditor choice? Evidence from a quasi-natural experiment;China Journal of Accounting Research;2022-03

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