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This paper use possibility of strict audit opinion issued for the client to measure Audit independence, inspected relationship between consolidation client's importance and Audit independence in 1 year before and after the accounting firm merger, Visiting accounting firms merge and client's importance does have a significant impact on auditor independence under the merge. The empirical results show...
Promote the merger and reorganization of coal enterprises and improving coal industry concentration is currently the main development trend of coal enterprises in China. However, with the control problems are increasing. At present, the scholars often research and exploration of coal enterprise management-control model in subsidiary view. This article combines with CCNH case to analyze main problems...
This paper attempts to investigate the effect of industry specialization on the relationship between client importance and auditor reporting decision based on microcosmic perspective. The results show that auditors are less likely to issue severe opinion for the high risk client as client importance increases. And similarly , for the auditor without industry specialization, the relationship between...
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