1 |
Van Knippenberg, D., De Dreu, C. K. W., & Homan, A. C. (2004). Workgroup diversity and group performance: An integrative model and research agenda. Journal of Applied Psychology, 89(6), 1008-1022. https://doi.org/10.1037/0021-9010.89.6.1008
DOI
|
2 |
Wang, Q., Wong, T. J., & Xia, L. (2008). State ownership, the institutional environment, and auditor choice: Evidence from China. Journal of Accounting and Economics, 46(1), 112-134. https://doi.org/10.1016/j.jacceco.2008.04.001
DOI
|
3 |
Aube, C., Rousseau, V., & Tremblay, S. (2011). Team size and quality of group experience: The more the merrier? Group Dynamics: Theory, Research, and Practice, 15(4), 357-375. https://doi.org/10.1037/a0025400
DOI
|
4 |
Tahir, S. H., Akram, S., Perveen, S., Ahmad, G., & Ullah, M. R. (2020). Entrenchment effect and audit quality in the family business of Pakistan. Journal of Asian Finance, Economics, and Business, 7(8), 95-102. https://doi.org/10.13106/jafeb.2020.vol7.no8.095
DOI
|
5 |
Robinson, D. (2008). Auditor independence and auditor-provided tax service: Evidence from going-concern audit opinions before bankruptcy filings. Auditing: a Journal of Practice and Theory, 27(2), 31-54. https://doi.org/10.2308/aud.2008.27.2.31
DOI
|
6 |
Steiner, I. D. (1972). Group process and productivity. Cambridge, MA: Academic Press.
|
7 |
Tao, Y. (2004). Issues in the implementation of the three-level review system and analysis of their causes. Business Trading and Accounting, 2, 37-40.
|
8 |
Alawaqleh, Q. A., Almasria, N. A., & Alsawalhah, J. M. (2021). The effect of the board of directors and CEO on audit quality: Evidence from listed manufacturing firms in Jordan. Journal of Asian Finance, Economics, and Business, 8(2), 243-253. https://doi.org/10.13106/jafeb.2021.vol8.no2.0243
DOI
|
9 |
Chen, K. C. W., & Yuan, H. (2004). Earnings management and capital resource allocation: Evidence from China's accounting- based regulation of rights issues. Accounting Review, 79(3), 645-665. https://doi.org/10.2308/accr.2004.79.3.645
DOI
|
10 |
Sharma, M., & Ghosh, A. (2007). Does team size matter? A study of the impact of team size on the transactive memory system and performance of IT sector teams. South Asian Journal of Management, 14(4), 96-115.
|
11 |
Wang, H., & Duan, C. (2009). Comparison of audit quality measurement in empirical studies and its inspirations. Journal of Audit & Economics, 24(1), 16-21.
|
12 |
Williams, K. Y., & O'Reilly, C. A. (1998). Demography and diversity in organizations: A review of 40 years of research. Research in Organizational Behavior, 20(3), 77-140. https://ils.unc.edu/courses/2013_spring/inls285_001/materials/WIlliams.OReilly.1996.Diversity&demography.pdf
|
13 |
Zhang, L., Feng, J., & Chen, J. (2016). Media supervision, internal control, and audit opinion. Auditing Research, 5, 73-81.
|
14 |
Chidambaram, L., & Tung, L. L. (2005). Is it out of sight, out of mind? An empirical study of social loafing in technology-supported groups. Information Systems Research, 16(2), 149-168. https://doi.org/10.1287/isre.1050.0051
DOI
|
15 |
Carnevale, P. J., & Probst, T. M. (1998). Social values and social conflict in creative problem solving and categorization. Journal of Personality and Social Psychology, 74(5), 1300-1309. https://doi.org/10.1037/0022-3514.74.5.1300
DOI
|
16 |
Chen, J., Dong, W., Han, H., & Zhou, N. (2020). Does audit partner workload compression affect audit quality? European Accounting Review, 29(5), 1021-1053. https://doi.org/10.1080/09638180.2020.1726196
DOI
|
17 |
Chen, S., Sun, S. Y. J., & Wu, D. (2010). Client importance, institutional improvements, and audit quality in China: An office and individual auditor level analysis. Accounting Review, 85(1), 127-158. https://doi.org/10.2308/accr.2010.85.1.127
DOI
|
18 |
Aharony, J., Lee, C. J., & Wong, T. J. (2000). Financial packaging of IPO firms in China. Journal of Accounting Research, 38(1), 103-126. https://doi.org/10.2307/2672924
DOI
|
19 |
Gul, F. A., Ma, S., & Lai, K. (2017). Busy auditors, partner-client tenure, and audit quality: Evidence from an emerging market. Journal of International Accounting Research, 16(1), 83-105. https://doi.org/10.2308/jiar-51706
DOI
|
20 |
Francis, J. R., & Yu, M. D. (2009). Big 4 office size and audit quality. Accounting Review, 84(5), 1521-1552. https://doi.org/10.2308/accr.2009.84.5.1521
DOI
|
21 |
Hambrick, D. C., & D'Aveni, R. A. (1992). Top team deterioration as part of the downward spiral of large corporate bankruptcies. Management Science, 38(10), 1445-1466. https://doi.org/10.1287/mnsc.38.10.1445
DOI
|
22 |
Li, X. (2002). The three-level review system for audit working papers. Audit Information and Technique of China, 3, 25.
|
23 |
Widmeyer, W. N., Brawley, L. R., & Carron, A. V. (1990). The effects of group size in sport. Journal of Sport and Exercise Psychology, 12(2), 177-190. https://doi.org/10.1123/jsep.12.2.177
DOI
|
24 |
Meng, X. H., Zeng, S. X., & Tam, C. M. (2013). From voluntarism to regulation: A study on ownership, economic performance, and corporate environmental information disclosure in China. Journal of Business Ethics, 116(1), 217-232. https://doi.org/10.1007/s10551-012-1462-8
DOI
|
25 |
Ringelmann, M. (1913). Animated engine research: Man's work. Annals of the National Agronomic Institute, 12, 1-40. https://gallica.bnf.fr/ark:/12148/bpt6k54409695.image.f14.langEN.
|
26 |
Choi, S. U., Bae, G. S., & Lee, J. E. (2020). Partner workloads, audit quality, and rank hours. Korean Accounting Review, 45(3), 35-61. https://doi.org/10.24056/KAR.2020.01.001
DOI
|
27 |
Haleblian, J., & Finkelstein, S. (1993). Top management team size, CEO dominance, and firm performance: The moderating roles of environmental turbulence and discretion. Academy of Management Journal, 36(4), 844-863. https://doi.org/10.5465/256761
DOI
|
28 |
Sheng, M., & Liu, J. (2000). Legal parties in the three-level review system. Finance and Accounting Monthly, 18, 37-38. https://doi.org/10.19641/j.cnki.42-1290/f.2000.18.024
DOI
|
29 |
DeFond, M. L., Raghunandan, K., & Subramanyam, K. R. (2002). Do non-audit service fees impair auditor independence? Evidence from going concern audit opinions. Journal of Accounting Research, 40(4), 1247-1274. https://doi.org/10.1111/1475-679X.00088
DOI
|
30 |
Hua, M. (2019). Literature review on measuring audit quality indicators. Journal of Jiangsu Institute of Commerce, 144(4), 21-25. https://doi.org/10.16335/j.cnki.issn1672-2604.2019.04.006
DOI
|
31 |
Gul, F. A., Wu, D., & Yang, Z. (2013). Do individual auditors affect audit quality? Evidence from archival data. Accounting Review, 88(6), 1993-2023. https://doi.org/10.2308/accr-50536
DOI
|
32 |
Firth, M., Rui, O. M., & Wu, X. (2012). How do various forms of auditor rotation affect audit quality? Evidence from China. International Journal of Accounting, 47(1), 109-138. https://doi.org/10.1016/j.intacc.2011.12.006
DOI
|
33 |
Gerber, A. (1998). Estimating the effect of campaign spending on senate election outcomes using instrumental variables. American Political Science Review, 92(2), 401-411. https://doi.org/10.2307/2585672
DOI
|
34 |
Gu, C. (2010). Literature review on audit quality measurement criteria in China. Modern Business Trade Industry, 22(3), 169-170. https://doi.org/10.19311/j.cnki.1672-3198.2010.03.102
|
35 |
Karau, S. J., & Williams, K. D. (1993). Social loafing: A meta-analytic review and theoretical integration. Journal of Personality and Social Psychology, 65(4), 681-706. https://doi.org/10.1037/0022-3514.65.4.681
DOI
|
36 |
Wooldridge, J. M. (2013). Introductory econometrics: A modern approach. Boston, MA: Cengage Learning.
|
37 |
Yan, H., & Xie, S. (2016). How does auditors' work stress affect audit quality? Empirical evidence from the Chinese stock market. China Journal of Accounting Research, 9(4), 305-319. https://doi.org/10.1016/j.cjar.2016.09.001
DOI
|
38 |
Zhao, Y., & Zhang, L. (2017). The comparison and choice between different measures of audit quality: An empirical research based on China's A-share market. Business Management Journal, 39(5), 146-157. https://doi.org/10.19616/j.cnki.bmj.2017.05.05.010
|
39 |
Hardies, K., Breesch, D., & Branson, J. (2016). Do (fe) male auditors impair audit quality? Evidence from going-concern opinions. European Accounting Review, 25(1), 7-34. https://doi.org/10.1080/09638180.2014.921445
DOI
|
40 |
Holmstrom, B. (1982). Moral hazard in teams. Bell Journal of Economics, 13(2), 324-340. https://doi.org/10.2307/3003457
DOI
|
41 |
Lim, C. Y., & Tan, H. T. (2008). Non-audit service fees and audit quality: The impact of auditor specialization. Journal of Accounting Research, 46(1), 199-246. https://doi.org/10.1111/j.1475-679X.2007.00266.x
DOI
|
42 |
Kang, S. H., & Sivaramakrishnan, K. (1995). Issues in testing earnings management and an instrumental variable approach. Journal of Accounting Research, 33(2), 353-367. https://doi.org/10.2307/2491492
DOI
|
43 |
Latane, B., Williams, K., & Harkins, S. (1979). Many hands make light the work: The causes and consequences of social loafing. Journal of Personality and Social Psychology, 37(6), 822-832. https://doi.org/10.1037/0022-3514.37.6.822
DOI
|
44 |
Lau, C., Lu, Y., & Liang, Q. (2016). Corporate social responsibility in China: A corporate governance approach. Journal of Business Ethics, 136(1), 73-87. https://doi.org/10.1007/s10551-014-2513-0
DOI
|
45 |
Robinson, C., & Schumacker, R. E. (2009). Interaction effects: Centering, variance inflation factor, and interpretation issues. Multiple Linear Regression Viewpoints, 35(1), 6-11. https://doi.org/10.1.1.620.5853
DOI
|
46 |
Knechel, W. R., & Vanstraelen, A. (2007). The relationship between auditor tenure and audit quality is implied by going concern opinions. Auditing: a Journal of Practice and Theory, 26(1), 113-131. https://doi.org/10.2308/aud.2007.26.1.113
DOI
|
47 |
Malone, T. W., & Crowston, K. (1994). The interdisciplinary study of coordination. ACM Computing Surveys, 26(1), 87-119. https://doi.org/10.1145/174666.174668
DOI
|
48 |
Omer, W. K. H., Aljaaidi, K. S., & Yusof, M. A. M. (2020). Effectiveness score of the board of directors and modified audit opinion: Empirical evidence from Malaysian publicly listed companies. Journal of Asian Finance, Economics, and Business, 7(8), 289-296. https://doi.org/10.13106/jafeb.2020.vol7.no8.289
DOI
|
49 |
Peng, H., & Liu, Z. (1998). The two-level review system for working papers in internal audits. Audit Monthy, 3, 36.
|