Dual audit, audit firm independence, and auditor conservatism
作者： Chan-Jane Lin , Hsiao-Lun Lin , Ai-Ru Yen
关键词:
摘要: Purpose – This study aims to examine whether China's unique dual audit policy affects one specific aspect of quality: auditor conservatism. In China, listed companies issuing B/H-shares in addition A-shares must release two financial reports based on Chinese accounting standards and the other international (ISA). The China Securities Regulatory Commission (CSRC) further requires that following should be audited by a domestic CPA firm, ISA an approved overseas firm. investigates requirement induces more Design/methodology/approach Based sample 7,046 firm-year observations issue from 2001 2006, authors empirically test conservatism, measured level discretionary accruals. Findings find ...
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