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Do regulations limiting management influence over auditors improve audit quality? : evidence from China
Chi, Wuchun; Lisic, Ling Lei; Long, Xiaohai; Wang, Kun - In: Journal of accounting and public policy 32 (2013) 2, pp. 176-187
Persistent link: https://www.econbiz.de/10009742837
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Do Regulations Limiting Management Influence Over Auditors Improve Audit Quality? Evidence from China
Chi, Wuchun - 2013
We use data from China to examine whether regulations that limit management influence over auditors improve audit quality. China's State-owned Assets Supervision and Administration Commission of the State Council (SASAC) issued two rules in 2004 aimed at improving audit quality for state-owned...
Persistent link: https://www.econbiz.de/10013089427
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Auditors' legal liability and client firms' comparability : evidence from China
Liu, Yanghui; Chen, Jeff Zeyun; Chi, Wuchun; Long, Xiaohai - In: Managerial auditing journal 38 (2023) 5, pp. 685-709
Persistent link: https://www.econbiz.de/10014314389
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Do auditors change their individual style? : examining the effects of client importance and competition on auditors' influence on earnings comparability in China
Chi, Wuchun; Koh, Kevin; Liu, Yanghui; Long, Xiaohai - In: International journal of auditing : IJA 28 (2024) 1, pp. 185-205
Persistent link: https://www.econbiz.de/10014468804
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Client importance and audit partner independence
Chi, Wuchun; Douthett Jr., Edward B.; Lisic, Ling Lei - In: Journal of accounting and public policy 31 (2012) 3, pp. 320-336
Persistent link: https://www.econbiz.de/10009559137
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Is enhanced audit quality associated with greater real earnings management?
Chi, Wuchun; Lisic, Ling Lei; Pevzner, Mikhail - In: Accounting horizons : a quarterly publication of the … 25 (2011) 2, pp. 315-335
Persistent link: https://www.econbiz.de/10009267516
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Determinants of audit staff turnover : evidence from Taiwan
Chi, Wuchun; Hughen, Linda; Lin, Chan-Jane; Lisic, Ling Lei - In: International journal of auditing : IJA 17 (2013) 1, pp. 100-112
Persistent link: https://www.econbiz.de/10009723003
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The consequences of providing lower-quality audits at the engagement partner level
Chi, Wuchun; Lisic, Ling Lei; Myers, Linda A.; Pevzner, … - In: Journal of international accounting research 18 (2019) 3, pp. 63-82
Persistent link: https://www.econbiz.de/10012212936
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Discussion of: the consequences of providing lower-quality audits at the engagement partner level
Panfilo, Silvia; Mio, Chiara - In: Journal of international accounting research 18 (2019) 3, pp. 83-85
Persistent link: https://www.econbiz.de/10012212937
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Does visibility of an engagement partner's association with recent client restatements increase fee pressures from non-restating clients?
Chi, Wuchun; Lisic, Ling Lei; Myers, Linda A.; Pevzner, … - In: Accounting horizons : a quarterly publication of the … 36 (2022) 2, pp. 19-45
Persistent link: https://www.econbiz.de/10013346620