Audit risk and articulation errors from different cash flow disclosures : evidence from China

Research output: Journal Publications and Reviews (RGC: 21, 22, 62)21_Publication in refereed journalpeer-review

2 Scopus Citations
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  • Yi Si
  • M. M. Fonseka
  • Gao-liang Tian
  • Hua Feng

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Original languageEnglish
Pages (from-to)555-576
Journal / PublicationAsia-Pacific Journal of Accounting and Economics
Issue number5
Online published5 May 2017
Publication statusPublished - 2019


We investigate the effects of articulation errors on audit opinions and fees, and moderating effects of the auditor size and different litigation regimes on the relationships between articulation errors on audit opinions and fees in China. We find that auditors are more likely to issue modified audit opinions (MAOs) and charge higher audit fees from their clients with higher absolute articulation errors, especially for big auditors and in high litigation risk regime. We also find that auditors who do not issue MAOs to clients with abnormal articulation errors receive higher fees than auditors who do issue MAOs.

Research Area(s)

  • articulation errors, audit fees, Audit risk, cash flow disclosures, China

Citation Format(s)