Risk-preparedness mechanism and audit quality: Evidence from mandatory increase of professional indemnity insurance and professional risk fund-Reference-Cited by-同舟云学术

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Risk-preparedness mechanism and audit quality: Evidence from mandatory increase of professional indemnity insurance and professional risk fund

Published:2023-03 Issue:1 Volume:16 Page:100284
ISSN:1755-3091
Container-title:China Journal of Accounting Research
language:en
Short-container-title:China Journal of Accounting Research

Author:

Qi Yue,Yuan Qingbo

Publisher

Elsevier BV

Subject

Finance,Accounting

Reference49 articles.

1. Uncertainty and the welfare economics of medical care;Arrow;Am. Econ. Rev.,1963

2. Auditor Industry Specialization and Earnings Quality;Balsam;Audit. J. Pract. Theory,2003

3. Outsourcing Regulation: How Insurance Reduces Moral Hazard;Ben-Shahar;Mich. Law Rev.,2012

4. Bertrand M., and S. Mullainathan. 2003. Enjoying the Quiet Life? Corporate Governance and Managerial Preferences. Social Science Electronic Publishing.

5. Audit Partner Tenure, Audit Firm Tenure, and Discretionary Accruals: Does Long Auditor Tenure Impair Earnings Quality?;Chen;Contemp. Account. Res.,2008

Cited by 1 articles. 订阅此论文施引文献订阅此论文施引文献，注册后可以免费订阅5篇论文的施引文献，订阅后可以查看论文全部施引文献

1. The Professional and Entrepreneurial Element in Auditing;E3S Web of Conferences;2024

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