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Prior research documents that financial capacity could be positively or negatively associated with the demand for audit quality. We re-examine this relation using changes in local real estate prices as exogenous shocks to corporate financial capacity. Using auditor size, auditor industry...
We study the effect of audit market regulation on auditor contracting by examining a sample of enforcement actions on engagement auditors by the China Securities Regulatory Commission (CSRC). We conjecture that sanctions change auditor behaviour through increased effort and diligence....
We extend the literature on accountability in an experimental setting to examine the influence of formal accountability, individual-level perceived accountability and their interactions on accountants’ aggressive judgements in China. Individual-level perceived accountability is based on the...
This paper is a historical account of the founding, organisation and early operation of the International Auditing Practices Committee (IAPC), which was one of the committees of the International Federation of Accountants (IFAC), from 1978 onwards. It examines the debates and disagreements...
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