作者
Ken Y Chen, Kuen‐Lin Lin, Jian Zhou
发表日期
2005/1/1
期刊
Managerial Auditing Journal
卷号
20
期号
1
页码范围
86-104
出版商
Emerald Group Publishing Limited
简介
Purpose
–
This paper investigates the relationship between audit quality (as measured by auditor size and industry specialization) and earnings management (as measured by unexpected accruals) for Taiwan IPO firms.
Design/methodology/approach
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First uses unexpected accruals in the modified Jones model to measure earnings management in the IPO process. Then uses auditor type (big five versus non‐big five) and industry specialist to measure audit quality. The hypothesis predicts that Taiwanese firms with higher quality auditors engage less in earnings management in the IPO process. The sample consists of 367 new issues between 1999 and 2002 from the Taiwan Economic Journal database.
Findings
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It is found that big five auditors are related to less earnings management in the IPO year in Taiwan. This shows that higher quality auditors constrain earnings management for Taiwan IPO firms …
引用总数
学术搜索中的文章
KY Chen, KL Lin, J Zhou - Managerial Auditing Journal, 2005