To switch or not to switch? The effect of audit firms’ economies of scale on audit firm switches after audit price deregulation in China-Reference-Cited by-同舟云学术

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To switch or not to switch? The effect of audit firms’ economies of scale on audit firm switches after audit price deregulation in China

Published:2023-07 Issue:4 Volume:42 Page:107098
ISSN:0278-4254
Container-title:Journal of Accounting and Public Policy
language:en
Short-container-title:Journal of Accounting and Public Policy

Author:

Cao Yanming,Chen Jengfang,Lu Meiting,Richardson Grant^ORCID

Publisher

Elsevier BV

Subject

Sociology and Political Science,Accounting

Reference92 articles.

1. Auditing goodwill in the post-amortization era: challenges for auditors;Ayres;Contemp. Account. Res.,2019

2. Government and managerial influence on auditor switching under partial privatization;Bagherpour;J. Account. Public Policy,2014

3. Competition and big 6 brand name reputation: evidence from the Ontario municipal audit market;Bandyopadhyay;Contemp. Account. Res.,2001

4. Auditor industry specialization and evidence of cost efficiencies in homogeneous industries;Bills;Account. Rev.,2015

5. Regulating the timing of disclosure: insights from the acceleration of 10-K filing deadlines;Bryant-Kutcher;J. Account. Public Policy,2013

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1. Do auditors value social trust? Evidence from China;Applied Economics;2024-03-12

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