Opening Up the “Black Box” of Audit Firms: The Effects of Audit Partner Ownership on Audit Adjustments
Author:
Affiliation:
1. Leventhal School of Accounting University of Southern California
2. School of Accountancy and China's Management Accounting Research & Development Center Central University of Finance and Economics .
Publisher
Wiley
Subject
Economics and Econometrics,Finance,Accounting
Link
https://onlinelibrary.wiley.com/doi/pdf/10.1111/1475-679X.12333
Reference40 articles.
1. Production, Information Costs, and Economic Organization;Alchian A. A.;American Economic Review,1972
2. A Theory of Audit Partnerships: Audit Firm Size and Fees
3. Profit sharing in Australian Big 6 accounting firms: An exploratory study
4. Do Audit Clients Successfully Engage in Opinion Shopping? Partner-Level Evidence
5. Client Importance, Institutional Improvements, and Audit Quality in China: An Office and Individual Auditor Level Analysis
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