Financial capacity and the demand for audit quality

• المؤلفون الرئيسيون: LIM, Chee Yeow, LOBO, Gerald J., RAO, Pingui, YUE, Heng
• التنسيق: text
• اللغة: English
• منشور في: Institutional Knowledge at Singapore Management University 2022
• الموضوعات: audit quality; financial capacity; real estate; financial constraint; Accounting; Corporate Finance
• الوصول للمادة أونلاين: https://ink.library.smu.edu.sg/soa_research/1892; https://ink.library.smu.edu.sg/context/soa_research/article/2919/viewcontent/Financial_capacity_and_the_demand_for_audit_quality_av.pdf
• المؤسسة: Singapore Management University

Prior research documents that financial capacity could be positively or negatively associated with the demand for audit quality. We re-examine this relation using changes in local real estate prices as exogenous shocks to corporate financial capacity. Using auditor size, auditor industry specialisat...