Industry specialist auditors and affiliated business groups: An examination of fee lowballing and audit quality

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 987654321/123166

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題名:	Industry specialist auditors and affiliated business groups: An examination of fee lowballing and audit quality
作者:	Fan-Hua Kung;Yu-Shan Chang;Dana A. Forgione
日期:	2021-05-16
上傳時間:	2023-04-28 17:09:19 (UTC+8)
出版者:	Wiley-Blackwell Publishing Ltd.
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.
關聯:	INTERNATIONAL JOURNAL OF AUDITING 25(2) , p.534-557
DOI:	10.1111/ijau.12231
顯示於類別:	[會計學系暨研究所] 期刊論文

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