Audit Office Size, Audit Quality and Audit Pricing

• المؤلفون الرئيسيون: CHOI, Jong-Hag, KIM, Francis, KIM, Jeong-Bon, ZANG, Yoonseok
• التنسيق: text
• اللغة: English
• منشور في: Institutional Knowledge at Singapore Management University 2010
• الموضوعات: Audit office; Office size; Audit quality; Audit pricing; Accounting; Corporate Finance
• الوصول للمادة أونلاين: https://ink.library.smu.edu.sg/soa_research/10; https://ink.library.smu.edu.sg/context/soa_research/article/1009/viewcontent/SSRN_id1011096.pdf

Using a large sample of U.S. audit client firms over the period 2000-2005, this paper investigates whether and how the size of a local practice office within an audit firm (henceforth, office size) is a significant, engagement-specific factor determining audit quality and audit fees over and beyond...