Xiao, Tusheng; Geng, Chunxiao; Yuan, Chun - In: China journal of accounting research : CJAR 13 (2020) 1, pp. 109-127
modified audit opinions overall, but that a modified audit opinion is more likely to be issued in the absence of an audit … adjustment. Furthermore, we find that the impact of audit effort on audit quality is attenuated when clients are more complex and …