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Corporate Ownership and Control

Yıl 2014 , Cilt 11 , Sayı 2

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Başlık :

Does audit firm size contribute to audit quality? evidence from two emerging markets

Yazar kurumları :
Tamkang University, Department of Accounting, New Taipei City, Taiwan1, Tamkang University, Graduate Institute of Management Sciences Accounting Section, New Taipei City, Taiwan2
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Özet Türkçe :

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.

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