Audit mode change, corporate governance and audit effort

Article English OPEN
Cao, Limei; Li, Wanfu; Zhang, Limin;
  • Publisher: Elsevier BV
  • Journal: China Journal of Accounting Research, volume 8, issue 4, pages 315-335 (issn: 1755-3091)
  • Publisher copyright policies & self-archiving
  • Related identifiers: doi: 10.1016/j.cjar.2015.05.002
  • Subject: Accounting. Bookkeeping | Corporate governance | M42 | Audit effort | G38 | L22 | HF5601-5689 | Risk-based audit mode
    • ddc: ddc:650
    mesheuropmc: health services administration

This study investigates changes in audit strategy in China following the introduction of risk-based auditing standards rather than an internal control-based audit mode. Specifically, we examine whether auditors are implementing the risk-based audit mode to evaluate corp... View more
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