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Economic dependence and reputation concern for the audit firm, audit groups, and individual auditors : the case of Taiwan

Shu, Pei-gi; Chen, Tsung-kang; Hung, Wen-jye; Chiang, … - In: Review of Pacific Basin financial markets and policies 16 (2013) 2, pp. 1-28

Persistent link: https://www.econbiz.de/10010233330

Economic Dependence and Reputation Concern for the Audit Firm, Audit Groups, and Individual Auditors — The Case of Taiwan

Shu, Pei-Gi; Chen, Tsung-Kang; Hung, Wen-Jye; Chiang, … - In: Review of Pacific Basin Financial Markets and Policies … 16 (2013) 02, pp. 1350012-1

Using a sample of 3,274 firm-year data from an internationally renowned accounting firm, we investigate the effects of auditor–client relationship on auditor quality (measured by absolute discretionary accruals (ABSDA)) from the perspectives of audit firm, audit group, and individual auditor,...

Persistent link: https://www.econbiz.de/10011011363