The Association between Audit Business Scale Advantage and Audit Quality of Asset Write-downs
This paper examines whether the scale advantage of auditing firms can be used as an alternative indicator of audit quality when the evaluation of audit quality is costly. The adoption of asset impairment recognition in China has brought about a considerable impact on financial reporting of Chinese l...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Elsevier
2008-06-01
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| Series: | China Journal of Accounting Research |
| Subjects: | |
| Online Access: | http://www.sciencedirect.com/science/article/pii/S1755309113600052 |