Locality of Accounting Firm and Audit Quality: The Impact of Auditor Industry Specialization and Client Importance
| Autor: | HSIEH, YA-TING, 謝亞庭 |
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| Rok vydání: | 2018 |
| Druh dokumentu: | 學位論文 ; thesis |
| Popis: | 107 In 1998, Fair Trade Commission announced “The accounting association established the lower limit of audit fee is illegal”. This announcement made price competition seriously in audit market. In the meanwhile, audit locality made accounting firms compete violently. A corporation engages a local or non-local accountant to audit whether it influences audit quality. In addition, accountants’ audit qualities difference whether they are, specialists or having client important that are my research topics, too. This study found that result, corporations engage local accountants having better audit quality because of lower discretionary accruals. As for local accountants are industry specialists or have client importance would not impact audit quality. This study also used financial reports restatement as anther audit quality proxy and found the audit quality of engaging local accountants are better, but local accountants having client importance will damage audit quality. |
| Databáze: | Networked Digital Library of Theses & Dissertations |
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