Audit Office's unused capacity and audit quality

Chun Chan Yu, Hua Wei Huang

研究成果: Article同行評審

4 引文 斯高帕斯(Scopus)

摘要

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.

原文English
頁(從 - 到)146-162
頁數17
期刊Asia Pacific Management Review
28
發行號2
DOIs
出版狀態Published - 2023 6月

All Science Journal Classification (ASJC) codes

  • 商業與國際管理
  • 策略與管理

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