Governance role of auditors and legal environment: Evidence from corporate disclosure transparency

This study examines whether auditor size associates with disclosure transparency. Given thatprior studies generally focus on discretionary accruals to investigate the relation betweenauditor size and financial reporting quality, there is little evidence on how auditor size relates toother attributes...

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Main Authors: HAN, Sam, KANG, Tony, YOO, Yong Keun
Format: text
Language:English
Published: Institutional Knowledge at Singapore Management University 2008
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Online Access:https://ink.library.smu.edu.sg/soa_research/1749
https://ink.library.smu.edu.sg/context/soa_research/article/2776/viewcontent/Governance_Role_of_Auditors_and_Legal_Environment__Evidence_from.pdf
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spelling sg-smu-ink.soa_research-27762020-04-20T09:00:41Z Governance role of auditors and legal environment: Evidence from corporate disclosure transparency HAN, Sam KANG, Tony YOO, Yong Keun This study examines whether auditor size associates with disclosure transparency. Given thatprior studies generally focus on discretionary accruals to investigate the relation betweenauditor size and financial reporting quality, there is little evidence on how auditor size relates toother attributes of reporting quality. Further, studies that examine this associationinternationally produce mixed results as to how auditor size relates to reporting quality indifferent legal origins. Focusing on corporate disclosure transparency (i.e., disclosure levels), wefind that auditor size and disclosure level are positively associated across countries and that theassociation is stronger in code law regimes than in common law regimes. The latter findingsupports the view that audits play greater governing roles in weaker legal environments. 2008-05-01T07:00:00Z text application/pdf https://ink.library.smu.edu.sg/soa_research/1749 info:doi/10.1080/09638180.2011.599928 https://ink.library.smu.edu.sg/context/soa_research/article/2776/viewcontent/Governance_Role_of_Auditors_and_Legal_Environment__Evidence_from.pdf http://creativecommons.org/licenses/by-nc-nd/4.0/ Research Collection School Of Accountancy eng Institutional Knowledge at Singapore Management University Business Law, Public Responsibility, and Ethics Corporate Finance
institution Singapore Management University
building SMU Libraries
continent Asia
country Singapore
Singapore
content_provider SMU Libraries
collection InK@SMU
language English
topic Business Law, Public Responsibility, and Ethics
Corporate Finance
spellingShingle Business Law, Public Responsibility, and Ethics
Corporate Finance
HAN, Sam
KANG, Tony
YOO, Yong Keun
Governance role of auditors and legal environment: Evidence from corporate disclosure transparency
description This study examines whether auditor size associates with disclosure transparency. Given thatprior studies generally focus on discretionary accruals to investigate the relation betweenauditor size and financial reporting quality, there is little evidence on how auditor size relates toother attributes of reporting quality. Further, studies that examine this associationinternationally produce mixed results as to how auditor size relates to reporting quality indifferent legal origins. Focusing on corporate disclosure transparency (i.e., disclosure levels), wefind that auditor size and disclosure level are positively associated across countries and that theassociation is stronger in code law regimes than in common law regimes. The latter findingsupports the view that audits play greater governing roles in weaker legal environments.
format text
author HAN, Sam
KANG, Tony
YOO, Yong Keun
author_facet HAN, Sam
KANG, Tony
YOO, Yong Keun
author_sort HAN, Sam
title Governance role of auditors and legal environment: Evidence from corporate disclosure transparency
title_short Governance role of auditors and legal environment: Evidence from corporate disclosure transparency
title_full Governance role of auditors and legal environment: Evidence from corporate disclosure transparency
title_fullStr Governance role of auditors and legal environment: Evidence from corporate disclosure transparency
title_full_unstemmed Governance role of auditors and legal environment: Evidence from corporate disclosure transparency
title_sort governance role of auditors and legal environment: evidence from corporate disclosure transparency
publisher Institutional Knowledge at Singapore Management University
publishDate 2008
url https://ink.library.smu.edu.sg/soa_research/1749
https://ink.library.smu.edu.sg/context/soa_research/article/2776/viewcontent/Governance_Role_of_Auditors_and_Legal_Environment__Evidence_from.pdf
_version_ 1770574400457801728