Original paper
Do Firms That Have a Common Signing Auditor Exhibit Higher Earnings Comparability?
Abstract
We hypothesize that if individual auditors possess unique audit styles that they consistently apply to different audit engagements, then client firms with a common signing auditor will exhibit higher earnings comparability. Using a large sample of Chinese firms, we find that client firms report more comparable earnings when they are audited by the same individual auditor than when they are audited by (1) different audit firms, (2) the same audit...
Paper Details
Title
Do Firms That Have a Common Signing Auditor Exhibit Higher Earnings Comparability?
Published Date
Aug 1, 2019
Journal
Volume
95
Issue
3
Pages
115 - 143
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Notes
History