The Effect of Auditor Size and Auditor Industry Specialization on Accounting Conservatism
碩士 === 國立臺中科技大學 === 會計資訊系會計與財稅碩士班 === 102 === Based on a sample of Taiwan listed firms from 2003 through 2012, this study examines whether firms audited by Big4 CPA firms are more conservative than other firms audited by non-Big4 CPA firms . This study further investigates the association between in...
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| Format: | Others |
| Language: | zh-TW |
| Published: |
2014
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| Online Access: | http://ndltd.ncl.edu.tw/handle/gdfv7m |
| Summary: | 碩士 === 國立臺中科技大學 === 會計資訊系會計與財稅碩士班 === 102 === Based on a sample of Taiwan listed firms from 2003 through 2012, this study examines whether firms audited by Big4 CPA firms are more conservative than other firms audited by non-Big4 CPA firms . This study further investigates the association between industry-specialist auditors and accounting conservatism. Using the firm-year specific C_Score developed by Khan and Watts (2009), the empirical results indicate that Big 4 clients are positively associated with accounting conservatism. Furthermore, second, also find that specialist audit firms are positively associated with “C_Score”.
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