Client Importance and Audit Quality in Highly Connected Jurisdictions - Yuen, Kelly G.
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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…mehr

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Produktbeschreibung
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.
Autorenporträt
Kelly G. Yuen was born and educated in Hong Kong. After graduating from HKUST, she obtained a Master's degree in Business and Professional Accounting. Kelly then underwent training from a renowned auditing firm and a Multinational Corporation as a Management Trainee. Currently, Kelly is persuing her PhD with the hope of being an academic.