期刊論文
| 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 | en |
| ISSN | 1727-9232 ; 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 | 是 |
| 國別 | UKR |
| 公開徵稿 | |
| 出版型式 | ,電子版,紙本 |
| 相關連結 |
機構典藏連結 ( http://tkuir.lib.tku.edu.tw:8080/dspace/handle/987654321/101241 ) |