The Contagion Effect of Low-Quality Audits at the Level of Individual Auditors
Liuchuang Li; Baolei Qi; Gaoliang Tian; Guochang Zhang · 2016 · The Accounting Review
WASTE classifies this as Negative / Null Result Report · AI classification, approximate
The study found no significant effect — useful as a negative control or null benchmark for your own design.
Abstract (excerpt)
ABSTRACT This study examines the relation between the audit failures of individual auditors and the quality of other audits performed by these same auditors. Employing a Chinese setting where audit reports reveal the identities of…
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Metadata source: OpenAlex · DOI 10.2308/accr-51407