Client importance and audit quality： Evidence from a-shares capital market data of 2002-2005  

作　　者：NIE Xin-jun 

机构地区：[1]School of Economics and Management, South China Normal University, Guangzhou 510006, China

出　　处：《Journal of Modern Accounting and Auditing》2007年第11期50-59,共10页现代会计与审计（英文版）

摘　　要：Using China A-shares capital market data of 2002-2005, this paper supports the conclusion that client importance is negatively associated with audit quality. Further, we partition the sample into Big 4 and Non-Big 4. In subgroup of Non-Big 4, client importance is negatively associated with audit quality statistically. However, this association isn＇t statistically significant in Big 4 subgroup. The conclusion is significant for the development of CPA finns.

关 键 词：client importance CPA behavior audit quality 

分 类 号：F239.22[经济管理—会计学]