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Best paper award announcement

Best paper award announcement China Journal of aCC ounting StudieS , 2017 Vol . 5, no . 1, 151 http://dx.doi.org/10.1080/21697213.2017.1292735 EDITORIAL The editors We are pleased to announce that the annual best paper award for 2016 goes to ‘An analysis of US accounting firms’ cross-country audit quality of China concepts stocks’, by Nan Jia and Dan Li (Tsinghua University), which was published in China Journal of Accounting Studies, Vol. 4, No. 2, 2016, pp. 183–204. In this paper, the authors find that audit quality varies significantly in different cross-country audit modes. Specifically, the audit quality of integration and alliance outsourcing is significantly higher than that of non-alliance outsourcing, while no significant difference has been found between the former two. This indicates that integration and alliance outsourcing are favourable in cross-country auditing in China. However, the audit quality of integration signif- icantly declines as client importance increases. In addition, although non-alliance outsourcing has inferior audit quality, an extension of the length of cooperation can improve its audit quality. This paper details the first empirical research on the cross-country audit mode of China concepts stocks and makes unique contributions to studies on US firms’ cross-country audit patterns. The paper was selected by the journal’s editorial team considering the following criteria: orig- inality, rigor, relevance and quality of exposition. Our heartiest congratulations to Dr Nan Jia and Dan Li for the award. © 2017 a ccounting Society of China http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png China Journal of Accounting Studies Taylor & Francis

Best paper award announcement

China Journal of Accounting Studies , Volume 5 (1): 1 – Jan 2, 2017

Best paper award announcement

Abstract

China Journal of aCC ounting StudieS , 2017 Vol . 5, no . 1, 151 http://dx.doi.org/10.1080/21697213.2017.1292735 EDITORIAL The editors We are pleased to announce that the annual best paper award for 2016 goes to ‘An analysis of US accounting firms’ cross-country audit quality of China concepts stocks’, by Nan Jia and Dan Li (Tsinghua University), which was published in China Journal of Accounting Studies, Vol. 4, No. 2, 2016, pp. 183–204. In this paper, the authors...
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Publisher
Taylor & Francis
Copyright
© 2017 Accounting Society of China
ISSN
2169-7221
eISSN
2169-7213
DOI
10.1080/21697213.2017.1292735
Publisher site
See Article on Publisher Site

Abstract

China Journal of aCC ounting StudieS , 2017 Vol . 5, no . 1, 151 http://dx.doi.org/10.1080/21697213.2017.1292735 EDITORIAL The editors We are pleased to announce that the annual best paper award for 2016 goes to ‘An analysis of US accounting firms’ cross-country audit quality of China concepts stocks’, by Nan Jia and Dan Li (Tsinghua University), which was published in China Journal of Accounting Studies, Vol. 4, No. 2, 2016, pp. 183–204. In this paper, the authors find that audit quality varies significantly in different cross-country audit modes. Specifically, the audit quality of integration and alliance outsourcing is significantly higher than that of non-alliance outsourcing, while no significant difference has been found between the former two. This indicates that integration and alliance outsourcing are favourable in cross-country auditing in China. However, the audit quality of integration signif- icantly declines as client importance increases. In addition, although non-alliance outsourcing has inferior audit quality, an extension of the length of cooperation can improve its audit quality. This paper details the first empirical research on the cross-country audit mode of China concepts stocks and makes unique contributions to studies on US firms’ cross-country audit patterns. The paper was selected by the journal’s editorial team considering the following criteria: orig- inality, rigor, relevance and quality of exposition. Our heartiest congratulations to Dr Nan Jia and Dan Li for the award. © 2017 a ccounting Society of China

Journal

China Journal of Accounting StudiesTaylor & Francis

Published: Jan 2, 2017

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