Is integrated auditing superior to separate auditing? Evidence from China

Is integrated auditing superior to separate auditing? Evidence from China

The purpose of this study is to compare audit effectiveness and audit efficiency between companies that have integrated auditing of internal control over financial reporting (ICFR) and financial statements and companies that have separate auditing. We analyse a sample of Chinese public companies tha...

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Bibliographic Details
Main Authors: Li Dang, Qiaoling Fang
Format: Article
Language:English
Published: Taylor & Francis Group 2022-07-01
Series:China Journal of Accounting Studies
Subjects:
Internal control over financial reporting
integrated auditing
separate auditing
financial reporting quality
audit report lag
China
Online Access:https://www.tandfonline.com/doi/10.1080/21697213.2022.2105679

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https://www.tandfonline.com/doi/10.1080/21697213.2022.2105679

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