Literature Review on the Relationship between Supply Chain Sharing Audit and Audit Quality and Audit Cost

Leichao Zhang

《Frontiers in Economics and Management》 2卷12期 (2021/12) Pp. 235-243

https://doi.org/10.6981/FEM.202112_2(12).0030

摘要

Sharing auditors with major customers is a new mechanism to reduce corporate misstatement and improve audit quality. This paper combs the domestic and foreign literature on supply chain sharing audit in recent years, expounds the impact of supply chain sharing audit on audit quality and audit cost from the perspective of knowledge spillover in the supply chain, summarizes and summarizes the research ideas and context, and points out the future research direction.

關鍵字

Supply Chain Sharing Audit ； Audit Quality ； Knowledge Overflow ； Audit Customer

參考文獻

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Blankley, A. I., Hurtt, D. N.& MacGregor, J. E. Abnormal Audit Fees and Restatements [J]. Auditing: A Journal of Practice & Theory,2012,31(1):79-96.

Choi, J. H., Kim, J. B.&Liu, X. Audit Pricing, Legal Liability Regimes, and Big4 Premium: Theory and Cross-country Evidence[J]. Contemporary Accounting Research, 2008, 25(1):55-59.

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