Audit Office's unused capacity and audit quality

Chun Chan Yu, Hua Wei Huang

Research output: Contribution to journalArticlepeer-review

3 Citations (Scopus)


While prior studies have linked the relationship between resources, time pressure, and audit quality, prior empirical studies generally measure the notion of audit offices' resources or capacity in relatively simplified, indirect, or context-specific ways. In this study, we use two measures of an audit office's unused capacity pertaining to normal audit tasks in Yu (2018) to examine their associations with several proxies for audit quality (discretionary accruals, earnings benchmarks, and going concern audit opinions). Empirical results show some evidence that higher (lower) unused capacity can result in better (worse) audit quality; and if any, this seems to occur only in Big 4 audit offices.

Original languageEnglish
Pages (from-to)146-162
Number of pages17
JournalAsia Pacific Management Review
Issue number2
Publication statusPublished - 2023 Jun

All Science Journal Classification (ASJC) codes

  • Business and International Management
  • Strategy and Management


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