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• W2189343929 abstract "This study examines the audit quality through the issuance of going-concern opinions by the independent auditors in the Chinese stock market. First, we find that Chinese auditors are more likely to issue going-concern opinions to firms with low liquidity, poor performance, less cash inflows and high leverage. Second, we document that audit fee from a particular client (i.e., the economic importance of a client) does not affect auditor’s qualified opinions, indicating the audit independence is not compromised by economic dependence. Finally, we compare the frequency of the issuance of going-concerns opinion between the Big four and non-Big four, and we do not find significant difference between two types of auditors, suggesting that the audit quality among domestic accounting firms is as good as the quality offered by the Big four. Overall, this paper suggests that the audit quality of the Chinese domestic CPA firms has significantly improved since 2000." @default.
• W2189343929 created "2016-06-24" @default.
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• W2189343929 date "2011-01-01" @default.
• W2189343929 modified "2023-09-22" @default.
• W2189343929 title "Audit quality and independence in China: Evidence from Going-Concern Qualifications Issued During 2004-2007" @default.
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