淡江大學機構典藏:Item 987654321/117371
English  |  正體中文  |  简体中文  |  Items with full text/Total items : 62822/95882 (66%)
Visitors : 4025713      Online Users : 928
RC Version 7.0 © Powered By DSPACE, MIT. Enhanced by NTU Library & TKU Library IR team.
Scope Tips:
  • please add "double quotation mark" for query phrases to get precise results
  • please goto advance search for comprehansive author search
    •  Adv. Search
    Home ‧ Login ‧ Upload ‧ Help ‧ About ‧ Administer Goto mobile version


    Please use this identifier to cite or link to this item: https://tkuir.lib.tku.edu.tw/dspace/handle/987654321/117371


    Title: Does Audit Firm Size Contribute to Audit Quality? Evidence from Two Emerging Markets
    Authors: Wang, Chen-Chin;Kung, Fan-Hua;Lin, Kai-Hsun
    Keywords: Audit Quality;Information Asymmetric;Big N Audit Firms;Bid-Ask Spread;Emerging Markets
    Date: 2014-12
    Issue Date: 2019-10-15 12:10:26 (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), p.108-119
    DOI: 10.22495/cocv11i2p8
    Appears in Collections:[Graduate Institute & Department of Accounting] Journal Article

    Files in This Item:

    File Description SizeFormat
    Does Audit Firm Size Contribute to Audit Quality Evidence from Two Emerging Markets.pdf601KbAdobe PDF3View/Open
    index.html0KbHTML116View/Open

    All items in 機構典藏 are protected by copyright, with all rights reserved.

    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library & TKU Library IR teams. Copyright ©   - Feedback