【摘 要】
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In this study, we examine the impact of auditors political connections on audit quality at the individual auditor level.By employing 5851 audits in the Chinese market between 2008 and 2013, we documen
【机 构】
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Department of Finance, Deakin University, Australia
论文部分内容阅读
In this study, we examine the impact of auditors political connections on audit quality at the individual auditor level.By employing 5851 audits in the Chinese market between 2008 and 2013, we document that compared with the non-conneeted counterparts, auditors with political connections have a significantly lower probability to issue modified audit opinions, which suggests auditors political connections is negatively associate with their audit quality.In addition,we also find the negative impact of auditors political connections on audit quality is more pronounced when other auditors from the same audit firm are also connected to government.Further studies suggest that political connected auditors are more likely to suffer intervention from government and receive no or less penalties, relative to the non-connected ones.In summary, our study suggests auditors political connections provide them with heavier government interventions and more political protections, which ultimately drive down the audit quality.
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