Abstract

http://ssrn.com/abstract=2262503
 


 



Quality, Size, and Performance of Audit Firms


Yahn-Shir Chen


National Yunlin University of Science and Technology

Joseph C. S. Hsu


National Yunlin University of Science and Technology

Mei-Ting Huang


National Yunlin University of Science and Technology, Taiwan

Ping-Sen Yang


National Yunlin University of Science and Technology

2013

The International Journal of Business and Finance Research, v. 7 (5) p. 89-105

Abstract:     
This study examines the relations between audit quality, audit firm size, and financial performance. This study estimates audit quality of audit firms from human capital-related factors, such as educational level of auditors, work experience of auditors, and professional training. From the perspective of market segmentation, the sample is divided into three categories: national, regional, and local firms. Empirical results report a positive association between audit firm size and audit quality for the three categories of audit firms. The positive relationship of national audit firms is higher than that of regional and local audit firms. The relationship between audit quality and financial performance is positive. The positive relationship of national audit firms is higher than that of regional and local audit firms.

Number of Pages in PDF File: 17

Keywords: Audit quality, Audit firm size, Audit firms

JEL Classification: M42

Accepted Paper Series





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Date posted: September 5, 2013  

Suggested Citation

Chen, Yahn-Shir and Hsu, Joseph C. S. and Huang, Mei-Ting and Yang, Ping-Sen, Quality, Size, and Performance of Audit Firms (2013). The International Journal of Business and Finance Research, v. 7 (5) p. 89-105. Available at SSRN: http://ssrn.com/abstract=2262503

Contact Information

Yahn-Shir Chen (Contact Author)
National Yunlin University of Science and Technology ( email )
123, University Rd. Sec 3
Touliu, Youlin 640, Yunlin 64002
Taiwan
Joseph C. S. Hsu
National Yunlin University of Science and Technology ( email )
123, Section 3, University Road,
Douliu, Yunlin 64002
Taiwan
Mei-Ting Huang
National Yunlin University of Science and Technology, Taiwan ( email )
Taiwan
Ping-Sen Yang
National Yunlin University of Science and Technology ( email )
Taiwan
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