The impact of geographic proximity between auditor and client on audit quality: empirical evidence from Australia
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 a...
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| Format: | Thesis |
| Language: | English |
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Curtin University
2016
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| Online Access: | http://hdl.handle.net/20.500.11937/431 |
| _version_ | 1848743376665444352 |
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| author | Sarkar, Hasina Farhana |
| author_facet | Sarkar, Hasina Farhana |
| author_sort | Sarkar, Hasina Farhana |
| building | Curtin Institutional Repository |
| collection | Online Access |
| description | 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. |
| first_indexed | 2025-11-14T05:44:35Z |
| format | Thesis |
| id | curtin-20.500.11937-431 |
| institution | Curtin University Malaysia |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-14T05:44:35Z |
| publishDate | 2016 |
| publisher | Curtin University |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | curtin-20.500.11937-4312017-02-20T06:42:28Z The impact of geographic proximity between auditor and client on audit quality: empirical evidence from Australia Sarkar, Hasina Farhana 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. 2016 Thesis http://hdl.handle.net/20.500.11937/431 en Curtin University fulltext |
| spellingShingle | Sarkar, Hasina Farhana The impact of geographic proximity between auditor and client on audit quality: empirical evidence from Australia |
| title | The impact of geographic proximity between auditor and client on audit quality: empirical evidence from Australia |
| title_full | The impact of geographic proximity between auditor and client on audit quality: empirical evidence from Australia |
| title_fullStr | The impact of geographic proximity between auditor and client on audit quality: empirical evidence from Australia |
| title_full_unstemmed | The impact of geographic proximity between auditor and client on audit quality: empirical evidence from Australia |
| title_short | The impact of geographic proximity between auditor and client on audit quality: empirical evidence from Australia |
| title_sort | impact of geographic proximity between auditor and client on audit quality: empirical evidence from australia |
| url | http://hdl.handle.net/20.500.11937/431 |