Client Importance and Audit Quality in Highly Connected Jurisdictions

The research focuses on the audit quality issue in three culturally and commercially highly connected jurisdictions with very different legal systems which affect auditors. Hong Kong practices common law, Taiwan practices civil law, and the People's Republic of China (Mainland China) practices a socialist legal system. Taiwan adopts a civil law system with heavy influence by common law countries. The assessment on how auditors in each of the three connected jurisdictions with distinctive legal environments handle the audit quality for important clients. Accounting scandals and auditing frauds are perceived to be driven by aggressive companies and misrepresentation of audit reports. However, a locale's legal system and law enforcements should affect the services auditors provide to their clients, particularly the 'important' clients.

Autorentext

Kelly G. Yuen è nata e ha studiato a Hong Kong. Dopo essersi laureata alla HKUST, ha conseguito un Master in Business and Professional Accounting. Kelly ha poi seguito una formazione presso una rinomata società di revisione e una multinazionale come tirocinante. Attualmente Kelly sta conseguendo il dottorato di ricerca con la speranza di diventare un'accademica.