Chen, Yahn-Shir; Hsu, Joseph; Huang, Mei-Ting; Yang, … - In: The International Journal of Business and Finance Research 7 (2013) 5, pp. 89-105
estimates audit quality of audit firms from human capital-related factors, such as educational level of auditors, work … audit quality for the three categories of audit firms. The positive relationship of national audit firms is higher than that … of regional and local audit firms. The relationship between audit quality and financial performance is positive. The …