教師資料查詢 | 類別: 期刊論文 | 教師: 張謙恆CHIEN-HENG CHANG (瀏覽個人網頁)

標題:CPA-Firm Merger: An Investigation of Audit Quality
學年99
學期1
出版(發表)日期2011/01/01
作品名稱CPA-Firm Merger: An Investigation of Audit Quality
作品名稱(其他語言)
著者Wang, Tay-Chang; Liu, Chia-Wen; Chang, Chien-Heng Jennifer
單位淡江大學會計學系
出版者Abingdon: Routledge
著錄名稱、卷期、頁數European Accounting Review 20(4), pp.727-761
摘要It would be interesting to know how the theories and hypotheses in auditing developed for a mature economy work in an emerging market. This paper uses the merger of Diwan, Ernst & Young and J.T. Lai & Co., CPAs in Taiwan in 2000 as a target to study the effects of a CPA-firm merger on audit quality, measured by discretionary accruals. Diwan, Ernst & Young and J.T. Lai & Co., CPAs belonged to Big 5 and non-Big 5 CPA firms in Taiwan, respectively, before they merged. The magnitudes of the increased size and reputation caused by the merger are different between the two firms. Therefore, we also analyse whether the merger has different effects on audit quality of these two firms. The empirical evidence shows that after the merger, the discretionary accruals of the two firms' clients significantly decrease. In addition, the magnitude of the change is greater for the clients of J.T. Lai & Co., CPAs than for those of Diwan, Ernst & Young. The results are consistent with predictions of both size and reputation effect hypotheses.
關鍵字
語言英文
ISSN0963-8180; 1468-4497
期刊性質國外
收錄於SSCI
產學合作
通訊作者Liu, Chia-Wen
審稿制度
國別英國
公開徵稿
出版型式紙本
相關連結
SDGs
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