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  1. A450 国際経済政策研究センター
  2. A450b 紀要
  3. Economic Research Center Discussion Paper E-Series

Auditor Size as a Measure for Audit Quality : A Japanese Study

http://hdl.handle.net/2237/20455
http://hdl.handle.net/2237/20455
77b427ab-f507-4b48-acc1-7e5a7103b27d
名前 / ファイル ライセンス アクション
E14-7.pdf E14-7.pdf (266.5 kB)
Item type 紀要論文 / Departmental Bulletin Paper(1)
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

WEKO 53378

en HU, Dan

Search repository
KATO, Ryo

× KATO, Ryo

WEKO 53379

en KATO, Ryo

Search repository
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
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
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