کد مقاله | کد نشریه | سال انتشار | مقاله انگلیسی | نسخه تمام متن |
---|---|---|---|---|
5086545 | 1478183 | 2016 | 20 صفحه PDF | دانلود رایگان |
عنوان انگلیسی مقاله ISI
Do school ties between auditors and client executives influence audit outcomes?
ترجمه فارسی عنوان
آیا روابط دانشکده بین حسابرسان و مدیران مشتری بر نتایج حسابرسی تاثیر می گذارد؟
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کلمات کلیدی
روابط دانشکده؛ شبکه اجتماعی؛ کیفیت حسابرسی؛ هزینه حسابرسی
موضوعات مرتبط
علوم انسانی و اجتماعی
مدیریت، کسب و کار و حسابداری
حسابداری
چکیده انگلیسی
We identify connected auditors as those who attended the same university as the executives of their clients. Using manually collected data from China, we find that connected auditors are more likely to issue favorable audit opinions, especially for financially distressed clients. Moreover, companies audited by connected auditors report significantly higher discretionary accruals, are more likely to subsequently restate earnings downward, and have lower earnings response coefficients. Lastly, connected auditors earn higher audit fees. Collectively, our evidence suggests the impairment of audit quality when auditors and client executives have school ties and the presence of social reciprocity derived from school ties.
ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Journal of Accounting and Economics - Volume 61, Issues 2â3, AprilâMay 2016, Pages 506-525
Journal: Journal of Accounting and Economics - Volume 61, Issues 2â3, AprilâMay 2016, Pages 506-525
نویسندگان
Yuyan Guan, Lixin (Nancy) Su, Donghui Wu, Zhifeng Yang,