Does Audit Firm Size Contribute to Audit Quality? Evidence from Two Emerging Markets

doi:10.22495/cocv11i2p8

淡江大學機構典藏 > 商管學院 > 會計學系暨研究所 > 期刊論文 > Item 987654321/101241

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题名:	Does Audit Firm Size Contribute to Audit Quality? Evidence from Two Emerging Markets
作者:	Wang, Chen-Chin;Kung, Fan-Hua;Lin, Kai-Hsun
贡献者:	淡江大學會計學系
关键词:	audit quality;information asymmetric;Big N audit firms;bid-ask spread;emerging markets
日期:	2014/12/01
上传时间:	2015-04-20 11:05:18 (UTC+8)
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.
關聯:	Corporate Ownership and Control 11(2), p.108-119
DOI:	10.22495/cocv11i2p8
显示于类别:	[會計學系暨研究所] 期刊論文

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