The Role of Pre-Audit Financial Reporting Quality in Detecting Audit Quality: Implications for Sample Selection

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Keywords

@article{d0ddfcb406df49bfa310bae8c46d59cc,

title = "The Role of Pre-Audit Financial Reporting Quality in Detecting Audit Quality: Implications for Sample Selection",

keywords = "pre-audit financial reporting quality, post-audit financial reporting quality, the Big 4 effect, Big 4 firms, non-Big 4 firms",

author = "Limei Che and Jiang, \{Ellen Jin\} and Mo, \{Phyllis Lai Lan\}",

year = "2025",

month = oct,

day = "30",

doi = "10.2308/AJPT-2023-139",

language = "English",

journal = "Auditing",

issn = "0278-0380",

}

TY - JOUR

T1 - The Role of Pre-Audit Financial Reporting Quality in Detecting Audit Quality: Implications for Sample Selection

AU - Che, Limei

AU - Jiang, Ellen Jin

AU - Mo, Phyllis Lai Lan

PY - 2025/10/30

Y1 - 2025/10/30

KW - pre-audit financial reporting quality

KW - post-audit financial reporting quality

KW - the Big 4 effect

KW - Big 4 firms

KW - non-Big 4 firms

U2 - 10.2308/AJPT-2023-139

DO - 10.2308/AJPT-2023-139

M3 - Article

SN - 0278-0380

JO - Auditing

JF - Auditing

ER -