@inproceedings{e469e277d9884f169917d5bd41fd2e73,
title = "Research on the correlation between audit firm industry expertise and audit quality",
abstract = "Audit firm industry expertise is an important factor that can impact on audit quality. In the west, empirical studies show that the audit firm industry expertise is positively correlated with audit quality. Based on the western and domestic research, this paper processes further empirical research. The results show that the audit firm industry expertise is significantly positively correlated with audit quality in China, and the correlation increased along with time. We also found that the audit firm industry expertise acts differently in different industries. Besides, it is more effective in positive earnings management audit, and plays a more important and visible role in large-scale audit.",
keywords = "Audit firm, Audit quality, Industry expertise",
author = "Lixin Pan and Jiehua Liang",
year = "2009",
doi = "10.1109/ICMSS.2009.5305184",
language = "英语",
isbn = "9781424446391",
series = "Proceedings - International Conference on Management and Service Science, MASS 2009",
booktitle = "Proceedings - International Conference on Management and Service Science, MASS 2009",
note = "International Conference on Management and Service Science, MASS 2009 ; Conference date: 20-09-2009 Through 22-09-2009",
}