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- W2383671441 abstract "This study collects the individual features about CPAs’gender,age,experience,education background,position and political status from 1991 to investigate effect of the auditor specific information on the audit quality.The authors find that CPAs’ gender,education background,learning capacity,professional experience and their position in CPA firms have significant effect on the quality of auditing.It provides empirical evidence on staff training and development for both CPA firms and industry self-regulatory organization(CICPA in China)." @default.
- W2383671441 created "2016-06-24" @default.
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- W2383671441 date "2011-01-01" @default.
- W2383671441 modified "2023-09-25" @default.
- W2383671441 title "Auditors’Individual Characteristics and Audit Quality" @default.
- W2383671441 hasPublicationYear "2011" @default.
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