Financial Distress, Investment Opportunity, and the Contagion Effect of Low Audit Quality: Evidence from China
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DOI: 10.1007/s10551-015-2986-5
Abstract: Using the presence of at least one client with net-income-increasing misstatement as a signal of low audit quality for an audit firm, this study examines the existence of the contagion effect of low audit quality… read more here.
Keywords: audit; contagion effect; low audit; audit quality ... See more keywords
Auditee Religiosity, External Monitoring, and the Pricing of Audit Services
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DOI: 10.1007/s10551-016-3284-6
Abstract: Based on prior studies which show that firms headquartered in high religiosity counties exhibit high level of business ethics, this study examines whether these firms are associated with low audit risk, and therefore low audit… read more here.
Keywords: audit fees; religiosity; low audit; audit ... See more keywords