教師資料查詢 | 類別: 期刊論文 | 教師: 林凱薰 LIN KAI-HSIN (瀏覽個人網頁)

標題:Does Audit Firm Size Contribute to Audit Quality? Evidence from Two Emerging Markets
學年103
學期1
出版(發表)日期2014/12/01
作品名稱Does Audit Firm Size Contribute to Audit Quality? Evidence from Two Emerging Markets
作品名稱(其他語言)
著者Wang, Chen-Chin; Kung, Fan-Hua; Lin, Kai-Hsun
單位
出版者
著錄名稱、卷期、頁數Corporate Ownership and Control 11(2), p.108-119
摘要This study investigated whether the Big N audit firms in emerging markets can provide audits of high
quality and mitigate information risk, by comparing the audit quality of Big N audit firms in Taiwan
with those in China. The two countries share a similar cultural background and engage in frequent
economic exchange; however, they have different legal systems and institutional environments. This
study followed previous research in the use of bid-ask spread and discretionary accruals as proxy
variables for information asymmetry and audit quality. Our results indicate that politico-economic
differences between Taiwan and China influence the effectiveness of independent auditors when it
comes to the mitigation of information asymmetry. Big N audit firms in Taiwan helped to mitigate
information asymmetry and provided audit services of higher quality, whereas Big N firms in China
were better able to constrain earnings management. Our results indicate that market concentration
and market share have a stronger influence on reputation incentive and audit quality than does the
size of an audit firm.
關鍵字Audit Quality;Information Asymmetric;Big N Audit Firms;Bid-Ask Spread;Emerging Markets
語言英文
ISSN1727-9232; 1810-3057
期刊性質國外
收錄於
產學合作
通訊作者Wang, Chen-Chin
審稿制度
國別烏克蘭
公開徵稿
出版型式,電子版,紙本
相關連結
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