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 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 )

SDGS 尊嚴就業與經濟發展,產業創新與基礎設施