Wang, Ya-Fang - In: International Journal of Business and Economic Sciences … 13 (2020) 1, pp. 21-28
Purpose: The mechanism of dual attestation system is to enhance audit quality through bonding legal liability of two … signing partners. However, an intense debate regarding the retention or abolition of dual attestation system was discussed in … Rebar frauds. This study thus examines the audit quality of dual attestation system by exploring whether auditor locality …