Cao, Limei; Li, Wanfu; Zhang, Limin - In: China Journal of Accounting Research 8 (2015) 4, pp. 315-335
control-based audit mode, the relationship between audit effort and corporate governance was weak. However, implementation of … of governance risk and allocated their audit effort accordingly, relative to smaller firms. The empirical evidence … mandatory switch to risk-based auditing has optimized audit effort in China. …