關鍵字查詢 | 類別:期刊論文 | | 關鍵字:Does Audit Firm Size Contribute to Audit Quality? Evidence from Two Emerging Markets

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序號 學年期 教師動態
1 103/1 會計系 林凱薰 助理教授 期刊論文 發佈 Does Audit Firm Size Contribute to Audit Quality? Evidence from Two Emerging Markets , [103-1] :Does Audit Firm Size Contribute to Audit Quality? Evidence from Two Emerging Markets期刊論文Does Audit Firm Size Contribute to Audit Quality? Evidence from Two Emerging MarketsWang, Chen-Chin; Kung, Fan-Hua; Lin, Kai-HsunAudit Quality;Information Asymmetric;Big N Audit Firms;Bid-Ask Spread;Emerging MarketsCorporate Ownership and Control 11(2), p.108-119This 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
2 103/1 會計系 孔繁華 副教授 期刊論文 發佈 Does Audit Firm Size Contribute to Audit Quality? Evidence from Two Emerging Markets , [103-1] :Does Audit Firm Size Contribute to Audit Quality? Evidence from Two Emerging Markets期刊論文Does Audit Firm Size Contribute to Audit Quality? Evidence from Two Emerging MarketsWang, Chen-Chin; Kung, Fan-Hua; Lin, Kai-Hsunaudit quality;information asymmetric;Big N audit firms;bid-ask spread;emerging marketsCorporate Ownership and Control 11(2), pp.108-119This 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 e
3 103/1 會計系 王貞靜 副教授 期刊論文 發佈 Does Audit Firm Size Contribute to Audit Quality? Evidence from Two Emerging Markets , [103-1] :Does Audit Firm Size Contribute to Audit Quality? Evidence from Two Emerging Markets期刊論文Does Audit Firm Size Contribute to Audit Quality? Evidence from Two Emerging MarketsWang, Chen-Chin; Kung, Fan-Hua; Lin, Kai-Hsunaudit quality;information asymmetric;Big N audit firms;bid-ask spread;emerging marketsCorporate Ownership and Control 11(2), pp.108-119This 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 e
[第一頁][上頁]1[次頁][最末頁]目前在第 1 頁 / 共有 03 筆查詢結果