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    請使用永久網址來引用或連結此文件: http://tkuir.lib.tku.edu.tw:8080/dspace/handle/987654321/117371

    題名: Does Audit Firm Size Contribute to Audit Quality? Evidence from Two Emerging Markets
    作者: Wang, Chen-Chin;Kung, Fan-Hua;Lin, Kai-Hsun
    關鍵詞: Audit Quality;Information Asymmetric;Big N Audit Firms;Bid-Ask Spread;Emerging Markets
    日期: 2014-12
    上傳時間: 2019-10-15 12:10:26 (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
    顯示於類別:[會計學系暨研究所] 期刊論文


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