| Summary: | 碩士 === 國立政治大學 === 會計學系 === 106 === Using a sample of Japanese listed companies in the first market of the Tokyo Stock Exchange from the period 2012-2016, this study investigate the association between the number and composition of accountants signing Japanese audit reports of Japanese listed companies and audit quality, as well as the association between audit fees. This study document several findings. First, there is a significant and negative effect on audit quality when the number of accountants changed. Second, the number of accountants is significantly and positively associated with audit fees.
The empirical results of this study found that the number of accountants signing Japanese audit reports of Japanese listed companies is related to the audit quality and audit fees. In the future, scholars can consider the influence of the number of accountants when studying in the audit quality and audit fees of Japanese audit market.
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