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- Title
Employee quality and audit fee: evidence from China.
- Authors
Xing Li; Xia Chen; Baolei Qi; Gaoliang Tian
- Abstract
This study investigates the association between employee quality and audit fee. Using data for firm-level employee quality (as proxied by employee education) from Chinese listed firms from 2011 to 2018, we find that firms operated by high-quality employees enjoy lower audit charges. The association between employee quality and audit fee is more pronounced in firms with a culture of high integrity. Our 2SLS estimation helps us establish a causal link between employee quality and audit fee. The final validity tests suggest that high-quality employees contribute to lower audit fee by reducing audit risk and audit effort.
- Subjects
CHINA; AUDITING fees; AUDIT trails; AUDIT risk; EMPLOYEE education; CULTURE
- Publication
Accounting & Finance, 2020, Vol 60, Issue 5, p4533
- ISSN
0810-5391
- Publication type
Article
- DOI
10.1111/acfi.12664