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| Author: | Chen, C. J. P. Shome, A. Su, X. |
| Title: | How is audit quality perceived by Big 5 and local auditors in China? A preliminary investigation |
| Journal: | International Journal of Auditing
2001 : JUL, VOL. 5:2, p. 157-175 |
| Index terms: | AUDITING QUALITY CHINA |
| Language: | eng |
| Abstract: | This study seeks to determine what attributes are perceived by various groups of players in the Chinese auditing market as being important to audit quality. Attributes of audit quality were incorporated into a survey instrument which was administered to auditors from a local CPA (Certified Public Accountant) firm and a Big 5 firm operating in Shanghai, as well as subjects belonging to another group - regulators. |
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