Wuchun Chi

National Chengchi University (NCCU) - Department of Accounting

Associate Professor

No. 64, Sec 2

Chih-Nan Road

Wenshan 116, Taipei

Taiwan

http://www3.nccu.edu.tw/~wchi/

SCHOLARLY PAPERS

14

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CITATIONS
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Top 16,265

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21

Scholarly Papers (14)

1.

Mandatory Audit-Partner Rotation, Audit Quality and Market Perception: Evidence from Taiwan

Number of pages: 50 Posted: 09 May 2005
Wuchun Chi, Huichi Huang, Yichun Liao and Hong Xie
National Chengchi University (NCCU) - Department of Accounting, Oregon State University - College of Business, National Chengchi University and University of Kentucky - Von Allmen School of Accountancy
Downloads 1,965 (7,222)
Citation 12

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Mandatory audit-partner rotation, Auditor-tenure, Audit quality, Perceptions of audit quality

2.

Client Characteristics and Auditor Switch in an Audit Failure

Number of pages: 36 Posted: 13 Jun 2003
Chingfu Chang, Wuchun Chi and Chiawen Liu
National Chengchi University (NCCU) - Department of Accounting, National Chengchi University (NCCU) - Department of Accounting and National Taiwan University - Department of Accounting
Downloads 1,066 (19,130)
Citation 2

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auditor switch, earnings management, signaling, audit failure

The Effects of Audit Partner Pre-Client and Client-Specific Experience on Audit Quality and on Perceptions of Audit Quality

Number of pages: 45 Posted: 21 Nov 2008 Last Revised: 07 Oct 2016
National Chengchi University (NCCU) - Department of Accounting, University of Tennessee, Haslam College of Business, Accounting and Information Management, University of Nebraska at Lincoln - School of Accountancy and University of Kentucky - Von Allmen School of Accountancy
Downloads 954 (22,147)
Citation 1

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Audit Partner Experience, Audit Quality, Discretionary Accruals, Interest Rate Spreads, Auditor Tenure

The Effects of Audit Partner Pre-Client and Client-Specific Experience on Audit Quality and on Perceptions of Audit Quality

Review of Accounting Studies, Forthcoming
Posted: 11 Oct 2016
National Chengchi University (NCCU) - Department of Accounting, University of Tennessee, Haslam College of Business, Accounting and Information Management, University of Nebraska at Lincoln - School of Accountancy and University of Kentucky - Von Allmen School of Accountancy

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Audit Partner Experience; Audit Quality; Discretionary Accruals; Interest Rate Spreads; Auditor Tenure

4.

Is Enhanced Audit Quality Associated with Greater Real Earnings Management?

Accounting Horizons, Vol. 25, Issue 2, pp. 315–335, 2011
Number of pages: 46 Posted: 04 Aug 2011 Last Revised: 18 Feb 2013
National Chengchi University (NCCU) - Department of Accounting, Virginia Polytechnic Institute & State University - Pamplin College of Business and University of Baltimore - Merrick School of Business
Downloads 702 (34,639)
Citation 1

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real earnings management, audit quality, industry expertise, auditor tenure, audit fees

5.

Client Importance and Audit Partner Independence

Journal of Accounting and Public Policy, Vol. 31, Issue 3, pp. 320–336, 2012
Number of pages: 44 Posted: 09 Aug 2010 Last Revised: 18 Feb 2014
National Chengchi University (NCCU) - Department of Accounting, George Mason University - School of Business and Virginia Polytechnic Institute & State University - Pamplin College of Business
Downloads 527 (50,570)
Citation 4

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client importance, audit partner, auditor independence, listed, Big N

6.

The Effect of the Enron-Andersen Affair on Audit Pricing

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Number of pages: 29 Posted: 16 Nov 2004
Wuchun Chi
National Chengchi University (NCCU) - Department of Accounting
Downloads 444 (62,628)
Citation 1

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audit fees, auditor specialization, brand name, Enron-Andersen affair, fee-cutting

Determinants of Audit Staff Turnover: Evidence from Taiwan

International Journal of Auditing, Vol. 17, Issue 1, pp.100-112, 2013
Number of pages: 26 Posted: 05 May 2012 Last Revised: 18 Feb 2013
National Chengchi University (NCCU) - Department of Accounting, Independent, National Taiwan University - College of Management and Virginia Polytechnic Institute & State University - Pamplin College of Business
Downloads 408 (68,740)

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auditor turnover, public accounting, gender, accounting education, survival analysis

Determinants of Audit Staff Turnover: Evidence from Taiwan

International Journal of Auditing, Vol. 17, Issue 1, pp. 100-112, 2013
Number of pages: 13 Posted: 05 Feb 2013
National Chengchi University (NCCU) - Department of Accounting, University of North Carolina (UNC) at Greensboro, National Taiwan University and affiliation not provided to SSRN
Downloads 2 (651,388)
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Auditor turnover, public accounting, gender, accounting education, survival analysis

8.

The Impact of PCAOB International Registration on Audit Quality and Audit Fees: Evidence from China

Number of pages: 42 Posted: 06 Feb 2018 Last Revised: 21 Nov 2018
National Chengchi University (NCCU) - Department of Accounting, University of Saskatchewan- Edwards School of Business, University of Houston - C.T. Bauer College of Business and California State University, Sacramento - Department of Accounting
Downloads 255 (117,010)

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PCAOB registration, PCAOB inspection, audit quality, audit fees

9.

The Consequences of Providing Lower Quality Audits at the Engagement Partner Level

Journal of International Accounting Research (Forthcoming)
Number of pages: 46 Posted: 01 Feb 2015 Last Revised: 07 Mar 2019
National Chengchi University (NCCU) - Department of Accounting, Virginia Polytechnic Institute & State University - Pamplin College of Business, University of Tennessee, Haslam College of Business, Accounting and Information Management, University of Baltimore - Merrick School of Business and Brigham Young University
Downloads 215 (138,596)

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engagement partners, reputational consequences, restatements

10.

Incentives and Quality

Number of pages: 40 Posted: 09 Jun 2010
National Chengchi University (NCCU) - Department of Accounting, University of Arizona - Department of Accounting, National University of Singapore (NUS) and National Kaohsiung University of Applied Sciences - Department of Accounting
Downloads 129 (215,881)

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International Accounting, Accounting Standards, Reporting Quality, Loss Avoidance, Income Smoothness, Earnings Conservatism

11.

Why Do Certain Engagement Partners Exhibit a Pattern of Poor Audit Quality? The Impact of Partner Workloads and Client Fee Pressures

Number of pages: 49 Posted: 08 Sep 2017 Last Revised: 20 Mar 2019
National Chengchi University (NCCU) - Department of Accounting, Virginia Polytechnic Institute & State University - Pamplin College of Business, University of Tennessee, Haslam College of Business, Accounting and Information Management, University of Baltimore - Merrick School of Business and Brigham Young University
Downloads 128 (217,139)

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audit quality, engagement partners, financial statement misstatements, partner workloads, audit fee pressure

12.

Do Regulations Limiting Management Influence Over Auditors Improve Audit Quality? Evidence from China

Journal of Accounting and Public Policy, Vol. 32, Issue 2, pp. 176–187, 2013
Number of pages: 28 Posted: 13 Dec 2012 Last Revised: 03 Apr 2013
National Chengchi University (NCCU) - Department of Accounting, Virginia Polytechnic Institute & State University - Pamplin College of Business, Independent and Tsinghua University
Downloads 115 (235,231)

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audit quality, auditor independence, China, regulation, state-owned enterprise

13.

Auditor Economic Dependence and Accounting Conservatism: Evidence from a Low Litigation Risk Setting

International Journal of Auditing, Vol. 17, Issue 2, pp. 117-137, 2013
Number of pages: 21 Posted: 10 May 2013
Yihsing Liao, Wuchun Chi and Yunshan Chen
Chung Yuan Christian University, National Chengchi University (NCCU) - Department of Accounting and National Taiwan University
Downloads 0 (651,081)
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Economic dependence, accounting conservatism, non‐audit services, board independence

14.

Mandatory Audit-Partner Rotation, Audit Quality and Market Perception: Evidence from Taiwan

Contemporary Accounting Research, Forthcoming
Posted: 02 Sep 2008
Wuchun Chi, Huichi Huang, Yichun Liao and Hong Xie
National Chengchi University (NCCU) - Department of Accounting, Oregon State University - College of Business, National Chengchi University and University of Kentucky - Von Allmen School of Accountancy

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Mandatory audit-partner rotation; Auditor tenure; Audit quality; Perceptions