A longitudinal study of audit quality differences among independent auditors

A longitudinal study of audit quality differences among independent auditors

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 t...

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Bibliographic Details
Main Authors: Manh Dung Tran, Khairil Faizal Khairi, Nur Hidayah Laili
Format: Article
Language:English
Published: Emerald Publishing 2019-11-01
Series:Journal of Economics and Development
Subjects:
hong kong
goodwill
audit quality
hkas 36
Online Access:https://www.emerald.com/insight/content/doi/10.1108/JED-10-2019-0040/full/pdf?title=a-longitudinal-study-of-audit-quality-differences-among-independent-auditors

Internet

https://www.emerald.com/insight/content/doi/10.1108/JED-10-2019-0040/full/pdf?title=a-longitudinal-study-of-audit-quality-differences-among-independent-auditors

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