Xiao, Tusheng; Geng, Chunxiao; Yuan, Chun - In: China journal of accounting research : CJAR 13 (2020) 1, pp. 109-127
effort and audit quality from the perspective of audit process and audit output. The results show that audit effort … of audited financial statements. We also find that audit effort does not have a significant effect on the issuance of … adjustment. Furthermore, we find that the impact of audit effort on audit quality is attenuated when clients are more complex and …