Yang, Shixin; Liu, Yunguo; Mai, Qiongdan - In: China journal of accounting research : CJAR 11 (2018) 4, pp. 325-350
Unlike previous studies in which a single index was used to measure audit quality, this study establishes a new comprehensive index to measure audit quality via Discretionary Accrual, as estimated by Jones' basic model (1991) and Audit Opinions. The former is used to measure the quality of...