The Effect of Auditor Size and Auditor Industry Specialization on Accounting Conservatism

• Main Authors: Huai-Te Tseng, 曾懷德
• Other Authors: 蘇淑慧
• Format: Others
• Language: zh-TW
• Published: 2014
• Online Access: http://ndltd.ncl.edu.tw/handle/gdfv7m

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”.