Client Importance and Audit Quality in Highly Connected J...
Yuen, Kelly G.
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 t...