Version 1
: Received: 3 July 2018 / Approved: 11 July 2018 / Online: 11 July 2018 (03:37:49 CEST)
How to cite:
Mohammadi, R. The Impact of Working Relationships in the Accounting and Audit Cycle. Preprints2018, 2018070186. https://doi.org/10.20944/preprints201807.0186.v1
Mohammadi, R. The Impact of Working Relationships in the Accounting and Audit Cycle. Preprints 2018, 2018070186. https://doi.org/10.20944/preprints201807.0186.v1
Mohammadi, R. The Impact of Working Relationships in the Accounting and Audit Cycle. Preprints2018, 2018070186. https://doi.org/10.20944/preprints201807.0186.v1
APA Style
Mohammadi, R. (2018). The Impact of Working Relationships in the Accounting and Audit Cycle. Preprints. https://doi.org/10.20944/preprints201807.0186.v1
Chicago/Turabian Style
Mohammadi, R. 2018 "The Impact of Working Relationships in the Accounting and Audit Cycle" Preprints. https://doi.org/10.20944/preprints201807.0186.v1
Abstract
This study evaluates literature on the wheel of audit partners in Chinese companies and institutions by examining the impact of relationships before and after the rotation between the input and output partners. We consider the partners in the rotation before the rotation, before the work relationship. We find two different results from the previous working relationships: (a) increasing the likelihood of the outgoing partners after the cooling period, and (b) reducing the quality of the audit and lower accounting after the rotation. These findings ask whether the rotational partners are truly independent of the working relationships.
Keywords
audit quality; previous working relationship; audit and audit cycle
Subject
Business, Economics and Management, Accounting and Taxation
Copyright:
This is an open access article distributed under the Creative Commons Attribution License which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.