Since 2014
A Discussion of the Individual Auditor Who Have Been Punished and Audit Quality
Journal of Research in Business, Economics and Management
View Archive Info| Field | Value | |
| Title |
A Discussion of the Individual Auditor Who Have Been Punished and Audit Quality
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| Creator |
He, Haohao
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| Description |
High quality independent audit can enhance the reliability of financial statement information, reduce the cost of principal-agent and improve the efficiency of market resource allocation. In China, the audit report should be signed and sealed by auditor. This means that audit liability can be traced directly to signed auditor individuals, it is even more important to carry out the research on individual audit behavior and audit quality of signed auditor. The research contribution of this paper is to expand the relevant research on auditor discipline, and to deduce from “prior research” through theory. It is found that the low-quality audit behavior is a special case caused by the chartered accountant’s personal characteristics.
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| Publisher |
SCHOLINK INC.
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| Contributor |
—
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| Date |
2018-03-13
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| Type |
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion Peer-reviewed Article |
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| Format |
application/pdf
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| Identifier |
http://www.scholink.org/ojs/index.php/rem/article/view/1292
10.22158/rem.v3n1p68 |
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| Source |
Research in Economics and Management; Vol 3, No 1 (2018); p68
2470-4393 2470-4407 |
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| Language |
eng
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| Relation |
http://www.scholink.org/ojs/index.php/rem/article/view/1292/1451
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| Rights |
Copyright (c) 2018 Haohao He
http://creativecommons.org/licenses/by/4.0 |
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