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    The impact of geographic proximity between auditor and client on audit quality: empirical evidence from Australia

    240981_Sarkar 2016.pdf (826.0Kb)
    Access Status
    Open access
    Authors
    Sarkar, Hasina Farhana
    Date
    2016
    Supervisor
    Dr Abhijeet Singh
    Dr Harjinder Singh
    Type
    Thesis
    Award
    MPhil
    
    Metadata
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    School
    School of Accounting
    URI
    http://hdl.handle.net/20.500.11937/431
    Collection
    • Curtin Theses
    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.

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