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    Please use this identifier to cite or link to this item: http://tkuir.lib.tku.edu.tw:8080/dspace/handle/987654321/101241

    Title: Does Audit Firm Size Contribute to Audit Quality? Evidence from Two Emerging Markets
    Authors: Wang, Chen-Chin;Kung, Fan-Hua;Lin, Kai-Hsun
    Contributors: 淡江大學會計學系
    Keywords: audit quality;information asymmetric;Big N audit firms;bid-ask spread;emerging markets
    Date: 2014/12/01
    Issue Date: 2015-04-20 11:05:18 (UTC+8)
    Abstract: 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.
    Relation: Corporate Ownership and Control 11(2), pp.108-119
    DOI: 10.22495/cocv11i2p8
    Appears in Collections:[Graduate Institute & Department of Accounting] Journal Article

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