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Do school ties between auditors and client executives influence audit outcomes? · Study

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ArticleDo school ties between auditors and client executives influence audit outcomes?

Yuyan Guan2015

OA

Articlegreen2015

Do school ties between auditors and client executives influence audit outcomes?

Yuyan Guan · Lixin Nancy Su · Donghui Wu · Zhifeng Yang

412 citations·0/0 files stored·Journal of Accounting and Economics

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Auditing, Earnings Management, Governance Corporate Governance and Financial Management Political Influence and Corporate Strategies

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References

2001Birds of a Feather: Homophily in Social Networks 1973Risk, Return, and Equilibrium: Empirical Tests 2008Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches 2005Performance matched discretionary accrual measures 1981Auditor size and audit quality 2003Earnings management and investor protection: an international comparison 2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors 2005Law, finance, and economic growth in China

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2017A Review of the Archival Literature on Audit Partners 2017Do Social Ties between External Auditors and Audit Committee Members Affect Audit Quality?2022A review of China-related accounting research in the past 25 years 2016Friends in Need Are Friends Indeed: An Analysis of Social Ties between Financial Analysts and Mutual Fund Managers 2016Auditor–Client Compatibility and Audit Firm Selection 2020How audit effort affects audit quality: An audit process and audit output perspective

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2014Do School Ties between Auditors and Client Executives Influence Audit Quality?preprint · 40 shared references 2017Do Social Ties between External Auditors and Audit Committee Members Affect Audit Quality?article · 16 shared references 2016Do social ties between individual auditors and client CEOs/CFOs matter to audit quality?article · 15 shared references 2022A review of China-related accounting research in the past 25 yearsarticle · 14 shared references 2020Does Audit Partner Workload Compression Affect Audit Quality?article · 14 shared references 2021Diversity of Signing Auditors and Audit Qualityarticle · 14 shared references

Details

Year2015

Typearticle

Published2015-09-30

VenueJournal of Accounting and Economics

ISSN-L0165-4101

Languageen

Citations412

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.1016/j.jacceco.2015.09.003

openalex_workW3125310620

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2020The Dark Side of Audit Market Competition

2018Long-Term Impact of Economic Conditions on Auditors' Judgment