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Keywords: individual auditor
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Journal Articles
AUDITING: A Journal of Practice & Theory (2024) 43 (4): 51–85.
Published: 01 November 2024
... the Senior Editorship of Jayanthi Krishnan. 17 08 2022 08 02 2024 12 02 2024 2024 individual auditor traditional culture zodiac year superstition risk aversion audit quality Signing auditors play an important role in the audit process because they are responsible...
Journal Articles
AUDITING: A Journal of Practice & Theory (2020) 39 (3): 133–160.
Published: 01 August 2020
...Lili Jiu; Bin Liu; Yuanyuan Liu SUMMARY In this study, we examine the roles of audit firms and individual auditors in improving financial statement comparability. We conduct the study in the Chinese setting, in which the identities of signing auditors are revealed in audit reports and accounting...
