The impact of geographic proximity between auditor and client on audit quality: empirical evidence from Australia
Access Status
Open access
Authors
Sarkar, Hasina Farhana
Date
2016Supervisor
Dr Abhijeet Singh
Dr Harjinder Singh
Type
Thesis
Award
MPhil
Metadata
Show full item recordSchool
School of Accounting
Collection
Abstract
Auditing is an important aspect of corporate governance and analyses of several contemporary financial scandals have found that insufficient levels of independent audit for effective monitoring and assurance. Recently Choi et al (2012) reported that geographic proximity has a significant impact on auditor- client relationship in US. Based on a sample of 520 (Australian listed) firms per year spanning the period from 2010 to 2013 (giving a final sample of 2080), this study examines geographic proximity between the auditor and client effect on audit quality.
Related items
Showing items related by title, author, creator and subject.
-
Rusmin, Rusmin; Evans, John (2017)Purpose: The purpose of this paper is to empirically examine the relation between two dimensions of auditor quality, namely, auditor industry specialization and auditor reputation and the audit report lag. Design/method ...
-
Christopher, Joseph E.R. (2009)Over the last two decades a series of spectacular failures in corporate governance has raised concern about good governance of private and public sector organisations. These concerns inevitably extend to the Australian ...
-
Habib, A.; Gong, R.; Hossain, Mahmud (2013)Purpose – The purpose of this research note is to examine the association between overvalued equities and audit fees in the USA. Design/methodology/approach – The paper employs a standard audit fee regression model ...