...Shu Lin; Lizhong Hao; Shengqiang Liu Purpose The purpose of this study is to examine the audit efficiency and timeliness of Big 4 auditors relative to non-Big 4 auditors, where audit efficiency is defined as the auditor’s ability to conduct an audit more quickly or with fewer resources while still...

...Yonghai Wang; Jiawei Wang Purpose This study aims to examine the causal relationship between mandatory CSR disclosure and financial audit efficiency. Design/methodology/approach The authors use the unique institutional setting of China, where a subset of listed firms are mandated to disclose...