Tài liệu
A longitudinal study of audit quality differenc es among independent auditors
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Tóm tắt
Purpose – The purpose of this paper is to investigate the differences of audit quality of financial statements among auditors, including Big 4 and non-Big 4 auditors. Design/methodology/approach – By employing cross-sectional analysis of compliance (a proxy of audit quality) of goodwill impairment testing of listed firms in the context of Hong Kong, the variation of audit quality of financial statements of auditees has been shown. Findings – Audit quality of Big 4 auditors is viewed to be higher than that of non-Big 4 audit firms and the homogeneity of audit quality among Big 4 auditors is not long accepted, but variation. Practical implications – Even though unqualified opinions have been given on the auditors’ reports, the quality of financial statements audit is a skeptical issue because of the high level of non-compliance of goodwill impairment testing under International Financial Reporting Standards. Originality/value – This study does emphasize the higher audit quality of financial statements of Big 4 auditors than that of non-Big 4 auditors and stresses the variation of audit quality among Big 4 auditors.
Mô tả
Audit
Tác giả
Tran, Manh Dung
Khairil Faizal Khairi
Nur Hidayah Laili
Người hướng dẫn
Nơi xuất bản
Nhà xuất bản
Kinh Tế Quốc Dân
Năm xuất bản
2019
ISBN
1954-0020
ISSN
Từ khóa chủ đề
Hong Kong , Goodwill , Audit quality , HKAS 36
Trích dẫn
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Tệp tin
10-1108_JED-10-2019-0040.pdf
D:\NEU_DSpace\tapchitienganh
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