Publications-WTO

Showing 1-25 of 67
Date Title Type Full Text
2025-11 Does Collaboration Experience between Audit Partners Affect Earnings Comparability? article web page(17)
2025-10 PCAOB inspection frequency and internal control opinion quality article web page(122)
2025-09 Does Audit Partner Industry Expertise Reduce Boilerplate Language in Key Audit Matter (KAM) Reporting? article web page(111)
2024-07 Is Client-Specific Information Useful to Investors? Evidence From Key Audit Matter Reports article web page(575)
2023-07 Do auditors change their individual style? Examining the effects of client importance and competition on auditors' influence on earnings comparability in China article web page(516)
2023-05 Auditors’ legal liability and client firms’ comparability: evidence from China article web page(496)
2022-07 The impact of PCAOB international registration on audit quality and audit fees: Evidence from China article web page(591)
2022-06 Does visibility of an engagement partner’s association with recent client restatements increase fee pressures from non-restating clients? article web page(659)
2021-12 關鍵查核事項是制式八股文嗎? article pdf(556)
2021-08 Legal liability, audit manpower allocation and audit quality: Evidence from Japan article pdf(614)
2021-08 How do auditors respond to accounting restatements? Evidence on audit staff allocation article pdf(521)
2021-06 關鍵查核事項複雜度與股價崩跌風險 article pdf(690)
2021-03 Misstatements and Internal Control over Operations and Compliance article pdf(589)
2020-11 Determinants and Consequences of Voluntary Corporate Social Responsibility Disclosure: Evidence from Private Firms article pdf(662)
2019-12 利用中國數據的財務會計與審計研究 article pdf(599)
2019-04 The impact of internal audit attributes on the effectiveness of internal control over operations and compliance. article pdf(701)
2019-01 The Consequences of Providing Lower Quality Audits at the Engagement Partner Level article web page(566)
2018-07 Client importance and audit quality: evidence from China article pdf(525)
2017-04 誠信經營與企業社會責任報告書之揭露與確信 article pdf(463)
2017-03 The effects of audit partner pre-client and client-specific experience on audit quality and on perceptions of audit quality article pdf(893)
2015-02 A Quantile Regression Analysis on Corporate Governance and Cost of Bank Loans: A Research Note article web page(426)
2014-12 強制合夥會計師輪調當年度的審計品質分析 article pdf(812)
2014-01 Does an Auditor’s Within-Industry Market Share Still Capture Auditor Industry Expertise in a Mandatory Audit Partner Rotation Regime? article pdf(1544)
2014 注冊會計師姓名披露有助于審計質量提升嗎?——來自客戶報表重述的證據 article pdf(728)
2013-09 法人說明會對企業資訊不對稱的影響 article pdf(1298)