The Association between Audit Business Scale Advantage and Audit Quality of Asset Write-downs

This paper examines whether the scale advantage of auditing firms can be used as an alternative indicator of audit quality when the evaluation of audit quality is costly. The adoption of asset impairment recognition in China has brought about a considerable impact on financial reporting of Chinese l...

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Bibliographic Details
Main Authors: Ziye Zhao, Bin Zhang
Format: Article
Language:English
Published: Elsevier 2008-06-01
Series:China Journal of Accounting Research
Subjects:
Online Access:http://www.sciencedirect.com/science/article/pii/S1755309113600052