Dang, Li; Fang, Qiaoling - In: China journal of accounting studies 10 (2022) 3, pp. 345-366
The purpose of this study is to compare audit effectiveness and audit efficiency between companies that have integrated …. We analyse a sample of Chinese public companies that disclosed their ICFR audit reports from 2011 to 2015. Using the full … auditing exhibit higher financial reporting quality measured by excess non-operating income. The findings regarding audit …