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Chen, J.K. and Chen, H.W. (2009) Company Characters, Audit Demand and Factors Driving Local Accounting Firm Selection. The Theory and Practise of Finance and Economic, 30, 62-66.

has been cited by the following article:

• TITLE: Case Studies of Local CPA Firms’ Audit Quality

  AUTHORS: Jiexiao Shan

  KEYWORDS: Financial Fraud, Local CPA Firm, Audit Quality

  JOURNAL NAME: Open Journal of Social Sciences, Vol.3 No.11, November 16, 2015

  ABSTRACT: Using two state-owned enterprises’ financial fraud cases, Nanjing Zhongbei Group Co., Ltd. and Nanjing Textiles Import & Export Corp., Ltd., which were audited by the same local CPA firm, we found that the auditors of the two companies were almost the same and the fraud time of the two companies was close. We further analyze the reasons why the CPA firm still issues standard opinions for such fraud and “sick” auditors violate again. Finally, we propose some policy suggestions.