{"title":"共享审计师如何影响事务所对可比性:事务所和个人审计风格的含义","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":"{\"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}","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}
How a Shared Auditor Affects Firm-Pair Comparability: Implications of Both Firm and Individual Audit Styles
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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