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 |
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Format: | text |
Language: | English |
Published: |
Institutional Knowledge at Singapore Management University
2008
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Subjects: | |
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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Institution: | Singapore Management University |
Language: | English |
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