...Feng Chen; Xingqiang Du; Shaojuan Lai; Mary Ma Purpose From the sociolinguistic perspective, the purpose of this paper is to examine whether the honorific and actual-name appellations that Chinese auditors use to address clients in audit reports connote differential financial misstatement risk...

... Emerald Group Publishing Limited 2008 Auditors Financial risk Modelling Audit reports Hong Kong This paper aims to provide an empirical study on the effects of CPA certification, auditors' rank and gender on the perceptions of reasonable assurance and effectiveness of the audit risk...