Does trust matter in external audits? The role of audit committee chair’s trust in external audits
Kwok Yip Cheung,
Chung Yee Lai
Abstract:Purpose
This study aims to investigate the impact of the audit committee chair’s trust on the quality of interactions between the external auditor and the audit committee chair in Hong Kong.
Design/methodology/approach
The research uses a questionnaire survey to gather data from the audit committee chairs of the listed companies in Hong Kong, with a response rate of 19.2%. Partial least squares structural equation modelling is used in this study.
Findings
The results reveal that the audit committee chair’s… Show more
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