dc.contributor | 會計系 | - |
dc.creator (作者) | 戚務君 | - |
dc.creator (作者) | Chi, Wuchun | - |
dc.creator (作者) | Lisic, Ling Lei | - |
dc.creator (作者) | Myers, Linda A. | - |
dc.creator (作者) | Pevzner, Mikhail | - |
dc.creator (作者) | Seidel, Timothy A. | - |
dc.date (日期) | 2022-06 | - |
dc.date.accessioned | 12-Apr-2022 09:24:04 (UTC+8) | - |
dc.date.available | 12-Apr-2022 09:24:04 (UTC+8) | - |
dc.date.issued (上傳時間) | 12-Apr-2022 09:24:04 (UTC+8) | - |
dc.identifier.uri (URI) | http://nccur.lib.nccu.edu.tw/handle/140.119/139880 | - |
dc.description.abstract (摘要) | We examine whether engagement partners who have recently been associated with client restatements experience increased audit fee pressures from their non-restating clients. Using data from the United States (U.S.) and Taiwan, we find evidence of lower audit fees among non-restating companies whose audit engagement partner was recently associated with another client’s restatement. These findings are generally strongest when the partner-associated restatement is more prominent or severe, and in the U.S., when non-restating clients are in the same industry as the restating client. Although we find very limited evidence that fee pressures lead to lower quality audits for these partners’ other clients in Taiwan, we find that when the partner-associated restatement is more prominent or severe, fee pressures negatively impact audit quality in the U.S. These findings provide further insight on the impact of engagement partner disclosure for audit quality. | - |
dc.format.extent | 123 bytes | - |
dc.format.mimetype | text/html | - |
dc.relation (關聯) | Accounting Horizon, Vol.36, No.2, pp.19-45 | - |
dc.subject (關鍵詞) | audit quality;engagement partners;audit partners;audit fee pressure | - |
dc.title (題名) | Does visibility of an engagement partner’s association with recent client restatements increase fee pressures from non-restating clients? | - |
dc.type (資料類型) | article | - |
dc.identifier.doi (DOI) | 10.2308/HORIZONS-2020-006 | - |
dc.doi.uri (DOI) | https://doi.org/10.2308/HORIZONS-2020-006 | - |