This paper examines whether the scale advantage of auditing firms can be used as an alternative indicator of audit … between the scale of auditing business and audit quality. Prior research reported empirical evidence that both market value … auditors in business scale. Taken together, our results show that the ABSA effect does exist in auditing of assets write …

Although the benefits of auditing are uncontroversial in developed markets, there is scant evidence about its effect in … emerging economies. Auditing derives its value by increasing the credibility of financial statements, which in turn increases … auditing on inter-investor divergence with a large sample of listed Chinese firms and find that it decreases more for firms …