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The value of auditing, audit independence, and audit pricing: a review of empirical evidence from China

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  • Liansheng Wu
  • Jason Zezhong Xiao

Abstract

In this paper, we review the empirical research on the value of auditing, audit independence, and audit fees published in Accounting Research and Auditing Research, the two premier accounting and auditing journals in China. We identify the main themes in the three areas and assess the consistency of the available empirical evidence on the topics we review. We also highlight the innovativeness of auditing studies published in Chinese language journals to English language readers of the global accounting academic community, before introducing the papers included in this Special Issue on Auditing in China. Finally, we identify gaps in the literature and suggest avenues to help promote further research in this area.

Suggested Citation

  • Liansheng Wu & Jason Zezhong Xiao, 2021. "The value of auditing, audit independence, and audit pricing: a review of empirical evidence from China," Accounting and Business Research, Taylor & Francis Journals, vol. 51(6-7), pages 585-621, November.
    • Handle: RePEc:taf:acctbr:v:51:y:2021:i:6-7:p:585-621
    DOI: 10.1080/00014788.2021.1970703
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