Audit Fees Stability and Audit Quality
| Autor: | Yi-Yun Chang, 張翊筠 |
|---|---|
| Rok vydání: | 2018 |
| Druh dokumentu: | 學位論文 ; thesis |
| Popis: | 106 This paper is to explore the relationship between the audit fee stability and audit quality. Specifically, I expect that the audit firms with more stable audit fee will have more abilities to improve their audit quality. To test this issue, I use the sample of the listed companies in Taiwan for the period of 2007-2016, and adopt the methodologies from Elyasiani and Jia (2008; 2010) to measure the audit fee stability. Also, I follow Kothari et al. (2005) to measure the audit quality. The empirical results support my hypothesis that audit firms with more stable audit fee have higher audit quality. Furthermore, I investigate whether the results still exist when audit firms encounter risky customers. After use sub-sample of customers with higher financial risk, the empirical results are the same that audit firms with stable audit fee have higher audit quality. |
| Databáze: | Networked Digital Library of Theses & Dissertations |
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