{"title":"How a Shared Auditor Affects Firm-Pair Comparability: Implications of Both Firm and Individual Audit Styles","authors":"Li-li Jiu, B. Liu, Yuanyuan Liu","doi":"10.2308/ajpt-17-008","DOIUrl":null,"url":null,"abstract":"In this study, we examine the roles of audit firms and individual auditors in improving financial statement comparability. We conduct the study in the Chinese setting, in which the identities of si...","PeriodicalId":48142,"journal":{"name":"Auditing-A Journal of Practice & Theory","volume":"31 1","pages":"133-160"},"PeriodicalIF":2.7000,"publicationDate":"2020-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"15","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Auditing-A Journal of Practice & Theory","FirstCategoryId":"91","ListUrlMain":"https://doi.org/10.2308/ajpt-17-008","RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q2","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
引用次数: 15
Abstract
In this study, we examine the roles of audit firms and individual auditors in improving financial statement comparability. We conduct the study in the Chinese setting, in which the identities of si...
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