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Does client importance affect auditor independence at the office level? : empirical evidence from going-concern opinions

Li, Chan - In: Contemporary accounting research : a journal of the … 26 (2009) 1, pp. 201-230

Persistent link: https://www.econbiz.de/10003887001

National level, city level auditor industry specialization and cost of debt

Li, Chan; Xie, Yuan; Zhou, Jian - In: Accounting horizons : a quarterly publication of the … 24 (2010) 3, pp. 395-417

Persistent link: https://www.econbiz.de/10008698026

Auditor realignments accompanying implementation of SOX 404 ICFR reporting requirements

Ettredge, Michael L.; Heintz, James; Li, Chan; Scholz, Susan - In: Accounting horizons : a quarterly publication of the … 25 (2011) 1, pp. 17-39

Persistent link: https://www.econbiz.de/10009011769

Investors' perceptions of auditors' economic dependence on the client : post-SOX evidence

Hollingsworth, Carl; Li, Chan - In: Journal of accounting, auditing & finance 27 (2012) 1, pp. 100-122

Persistent link: https://www.econbiz.de/10009487344

Auditor industry expertise and cost of equity

Krishnan, Jagan; Li, Chan; Wang, Qian - In: Accounting horizons : a quarterly publication of the … 27 (2013) 4, pp. 667-691

Persistent link: https://www.econbiz.de/10010244090

Costs and benefits of requiring an engagement partner signature : recent experience in the United Kingdom

Carcello, Joseph V.; Li, Chan - In: The accounting review : a publication of the American … 88 (2013) 5, pp. 1511-1546

Persistent link: https://www.econbiz.de/10010200164

The SOX 404 internal control audit : key regulatory events

Li, Chan; Raman, Krishnamurthy K.; Sun, Lili; Wu, Da - In: Research in accounting regulation 27 (2015) 2, pp. 160-164

Persistent link: https://www.econbiz.de/10011438690

Client-auditor supply chain relationships, audit quality, and audit pricing

Johnstone, Karla M.; Li, Chan; Luo, Shuqing - In: Auditing : a journal of practice & theory 33 (2014) 4, pp. 119-166

Persistent link: https://www.econbiz.de/10010467330

Fee pressure and audit quality

Ettredge, Michael L.; Fuerherm, Elizabeth Emeigh; Li, Chan - In: Accounting, organizations and society : an … 39 (2014) 4, pp. 247-263

Persistent link: https://www.econbiz.de/10010402762

Investors’ Perceptions of Auditors’ Economic Dependence on the Client – Post-SOX Evidence

Hollingsworth, Carl W. - 2011

We revisit the client importance and auditor independence debate and investigate whether investors' perceptions of the auditor's economic dependence has changed since the passage of the Sarbanes-Oxley Act of 2002 (SOX). Client importance is measured as the proportion of client non-audit service...

Persistent link: https://www.econbiz.de/10013127790