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

• Main Authors: HAN, Sam, KANG, Tony, YOO, Yong Keun
• Format: text
• Language: English
• Published: Institutional Knowledge at Singapore Management University 2008
• Subjects: Business Law, Public Responsibility, and Ethics; Corporate Finance
• 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
• Institution: Singapore Management University

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...