淡江大學機構典藏:Item 987654321/73653
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    Please use this identifier to cite or link to this item: http://tkuir.lib.tku.edu.tw:8080/dspace/handle/987654321/73653


    Title: CPA-Firm Merger: An Investigation of Audit Quality
    Authors: Wang, Tay-Chang;Liu, Chia-Wen;Chang, Chien-Heng Jennifer
    Contributors: 淡江大學會計學系
    Date: 2011
    Issue Date: 2011-12-27 10:27:51 (UTC+8)
    Publisher: Abingdon: Routledge
    Abstract: It would be interesting to know how the theories and hypotheses in auditing developed for a mature economy work in an emerging market. This paper uses the merger of Diwan, Ernst & Young and J.T. Lai & Co., CPAs in Taiwan in 2000 as a target to study the effects of a CPA-firm merger on audit quality, measured by discretionary accruals. Diwan, Ernst & Young and J.T. Lai & Co., CPAs belonged to Big 5 and non-Big 5 CPA firms in Taiwan, respectively, before they merged. The magnitudes of the increased size and reputation caused by the merger are different between the two firms. Therefore, we also analyse whether the merger has different effects on audit quality of these two firms. The empirical evidence shows that after the merger, the discretionary accruals of the two firms' clients significantly decrease. In addition, the magnitude of the change is greater for the clients of J.T. Lai & Co., CPAs than for those of Diwan, Ernst & Young. The results are consistent with predictions of both size and reputation effect hypotheses.
    Relation: European Accounting Review 20(4), pp.727-761
    DOI: 10.1080/09638180.2011.600485
    Appears in Collections:[Graduate Institute & Department of Accounting] Journal Article

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