教師資料查詢 | 類別: 期刊論文 | 教師: 孔繁華FAN-HUA KUNG (瀏覽個人網頁)

標題:Industry Specialist Auditors and Affiliated Business Groups: An Examination of Fee Lowballing and Audit Quality
學年109
學期2
出版(發表)日期2021/05/16
作品名稱Industry Specialist Auditors and Affiliated Business Groups: An Examination of Fee Lowballing and Audit Quality
作品名稱(其他語言)
著者Fan-Hua Kung; Yu-Shan Chang; Dana A. Forgione
單位
出版者
著錄名稱、卷期、頁數International Journal of Auditing,25(2), p.534-557
摘要We examine the lowballing fee strategy of industry specialist auditors and their related audit quality, for engagements with affiliated business groups (ABGs) in Taiwan. Taiwanese auditors must sign their audit reports. This enables us to identify specialist audit engagement partners and examine their association with fee strategies and audit quality for specific clients. ABGs are generally large and complex and have extensive related-party transactions. This elevates the levels of audit risk and audit effort and suggests a need for higher fees. Industry specialist auditors generally do not need to lower their fees to compete for clients. Yet, for new ABG clients, we find they are associated with lowballing, especially for ABGs with high business-relatedness. We do not find evidence of lower audit quality for these new ABG clients. We thus conclude that industry specialist auditors evidently anticipate higher future value from increasing their market share among certain ABG clients.
關鍵字affiliated business group;audit fees;audit quality;lowballing;business relatedness;industryspecialist auditor
語言英文(美國)
ISSN
期刊性質國外
收錄於SSCI;
產學合作
通訊作者
審稿制度
國別美國
公開徵稿
出版型式,電子版
相關連結
SDGs
  • 尊嚴就業與經濟發展,產業創新與基礎設施
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