On the effort-saving effect of audit committee–auditor interlocking
Using unique data on audit hours from China, this paper investigates the effort-saving effect of the audit committee–auditor interlocking (AClk). We find that AClk is negatively associated with audit effort without any deterioration in audit quality. The results suggest that AClk has an effort-saving effect through information sharing between interlocked audit committee members and auditors. However, auditors retain the effort-saving benefits of AClk without sharing them with their client firms. Further analysis shows that the effort-saving effect of AClk is more pronounced for client firms whose auditors have industry expertise, for client firms that share the same individual auditor, or for client firms that share audit committee members with financial expertise.
National Natural Science Foundation of China;National Natural Science Foundation of China;
|WOS Research Area|
Business & Economics ; Public Administration
Business, Finance ; Public Administration
|WOS Accession No|
|ESI Research Field|
Cited Times [WOS]:0
|Document Type||Journal Article|
1.Nanjing University of Science and Technology,China
2.Southern University of Science and Technology,China
|Corresponding Author Affilication||Southern University of Science and Technology|
Han，Xiaomei,Wu，Liansheng,Xing，Qiuhang. On the effort-saving effect of audit committee–auditor interlocking[J]. Journal of Accounting and Public Policy,2023,42(3).
Han，Xiaomei,Wu，Liansheng,&Xing，Qiuhang.(2023).On the effort-saving effect of audit committee–auditor interlocking.Journal of Accounting and Public Policy,42(3).
Han，Xiaomei,et al."On the effort-saving effect of audit committee–auditor interlocking".Journal of Accounting and Public Policy 42.3(2023).
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