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亞洲地區審計品質研究回顧
308
表一 個別國家研究
期刊 作者
標題
中國 臺灣 南韓 香港 日本 伊朗
馬來
西亞
合計
AR
Chen, Sun,
and Wu (2010)
Client importance, institutional
improvements, and audit quality
in China: An office and individual
auditor level analysis
1
7
Skinner and
Srinivasan
(2012)
Audit quality and auditor
reputation: Evidence from Japan
1
Lennox, Wu,
and Zhang
(2014)
Does mandatory rotation of audit
partners improve audit quality?
1
Gul, Wu, and
Yang (2013)
Do individual auditors affect audit
quality? Evidence from archival
data
1
Ke, Lennox,
and Xin (2015)
The effect of China’s weak
institutional environment on the
quality of Big Four audits
1
Huang,
Raghunandan,
Huang, and
Chiou (2015)
Fee discounting and audit quality
following audit firm and audit
partner changes: Chinese
evidence
1
Aobdia, Lin,
and Petacchi
(2015)
Capital market consequences of
audit partner quality.
1
JAE
Wang, Wong,
and Xia (2008)
State ownership, the institutional
environment, and auditor choice:
Evidence from China.
1
1
JAR Gul (2006)
Auditors’ response to political
connections and cronyism in
Malaysia.
1 1
RAS
Chan, Lin, and
Mo (2006)
A political–economic analysis of
auditor reporting and auditor
switches.
1
1
CAR
Chen, Su, and
Zhao (2000)
An Emerging market’s reaction to
initial modified audit opinions:
Evidence from the Shanghai
Stock Exchange.
1
9
Chen, Lin, and
Lin (2008)
Audit partner tenure, audit firm
tenure, and discretionary
accruals: Does long auditor
tenure impair earnings quality?
1