Does CEO-Auditor Dialect Sharing Impair Pre-IPO Audit Quality? Evidence from China
Journal of Business Ethics · 2019 · Volume 156 · Issue 3
DOI: 10.1007/s10551-017-3571-x
Abstract
Man intended to build the Babel tower that could reach unto heaven. After the Lord confounded their language, man cannot understand each other, and then left off to build the Babel town and scattered abroad.——The Holy Bible, the Old Testament, Genesis, 11: 1–9.
Keywords
Pre-IPO audit quality, CEO-auditor dialect sharing (CADS), Auditor reputation, Audit firm industry specialization, Discretionary accruals, The social identity theory, The collusive effect
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