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Auditor Size as a Measure for Audit Quality : A Japanese Study
http://hdl.handle.net/2237/20455
http://hdl.handle.net/2237/2045577b427ab-f507-4b48-acc1-7e5a7103b27d
名前 / ファイル | ライセンス | アクション |
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Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||
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公開日 | 2014-07-09 | |||||
タイトル | ||||||
タイトル | Auditor Size as a Measure for Audit Quality : A Japanese Study | |||||
言語 | en | |||||
著者 |
HU, Dan
× HU, Dan× KATO, Ryo |
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アクセス権 | ||||||
アクセス権 | open access | |||||
アクセス権URI | http://purl.org/coar/access_right/c_abf2 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | audit quality | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | auditor size | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | inverse probability | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | weighting (IPW) | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | propensity score | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | Japan | |||||
抄録 | ||||||
内容記述 | This study examines the Japanese audit market from 2001 to 2011 to demonstrate that audit quality does not differ with the size of audit firms in Japan. There has been a growing concern worldwide regarding the audit quality of large audit firms in Japan due to scandals such as the Kanebo (2005) and Olympus (2011). Thus, using inverse probability weighting (IPW) and five proxy variables for audit quality, we show that irrespective of their size, all audit companies in Japan provide the same quality of service, when controlled for client characteristics. We also find that small- to medium-sized audit firms in Japan provide going-concern audit opinions to their clients more readily. Finally, our results suggest that although only three major audit firms remain in the audit market after the dissolution of PricewaterhouseCooper's member firms in 2007, the audit quality offered by Big N has remained unchanged. | |||||
言語 | en | |||||
内容記述タイプ | Abstract | |||||
出版者 | ||||||
言語 | ja | |||||
出版者 | 名古屋大学大学院経済学研究科附属国際経済政策研究センター | |||||
言語 | ||||||
言語 | eng | |||||
資源タイプ | ||||||
資源 | http://purl.org/coar/resource_type/c_6501 | |||||
タイプ | departmental bulletin paper | |||||
出版タイプ | ||||||
出版タイプ | VoR | |||||
出版タイプResource | http://purl.org/coar/version/c_970fb48d4fbd8a85 | |||||
書誌情報 |
en : Economic Research Center Discussion Paper 号 E14-7, 発行日 2014-04 |
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著者版フラグ | ||||||
値 | publisher | |||||
シリーズ | ||||||
関連名称 | E-Series;E14-7 | |||||
URI | ||||||
識別子 | http://hdl.handle.net/2237/20455 | |||||
識別子タイプ | HDL |