Purpose This paper aims to determine whether there is a relationship between intellectual
capital and social capital and internal control weaknesses and assess the relationship …

Using unique and detailed data on audit partners, this study examines how audit firms make
human resource allocation decisions. The empirical results show that clients with higher …

It was very difficult to predict the global pandemic caused by the new coronavirus COVID-19
disease that spread around the world. There is no doubt that the pandemic will have a …

Using unique data on audit hours from China, this paper investigates the effort-saving effect
of the audit committee–auditor interlocking (AClk). We find that AClk is negatively associated …

Using a difference-in-differences estimation that relies on China's anti-corruption campaign
as a regulatory shock, we report that an exogenous reduction in firm-level corruption leads …

Purpose This paper aims to examine the association between economic policy uncertainty
(EPU) and audit effort by focusing on audit hours. This paper also explores whether …

Using data on audit adjustments, this study examines the relation between Chinese listed
companies' strategic change and their auditor's behavior. We find that levels of audit clients' …

There is a conceptual problem in the adequate application of internal audit and internal
control in the real business of the marketing environment. Although both of these managerial …

This study employs a pluralistic theoretical framework, integrating the Resource-Based
View, neo-institutional, and governance theories, to identify factors explaining joint audit …

Purpose The purpose of this study is to investigate the effects of capital market liberalization
on audit reporting and pricing. The authors use the announcement of the Shanghai-Hong …