| ชื่อเรื่อง | : | Financial reporting quality and audit firms’ past experiences of litigation. |
| นักวิจัย | : | Li, Bing. |
| คำค้น | : | DRNTU::Business::Accounting. |
| หน่วยงาน | : | Nanyang Technological University, Singapore |
| ผู้ร่วมงาน | : | - |
| ปีพิมพ์ | : | 2555 |
| อ้างอิง | : | Li, B. (2012). Financial reporting quality and audit firms’ past experiences of litigation. Doctoral thesis, Nanyang Technological University, Singapore. , http://hdl.handle.net/10356/50665 |
| ที่มา | : | - |
| ความเชี่ยวชาญ | : | - |
| ความสัมพันธ์ | : | - |
| ขอบเขตของเนื้อหา | : | - |
| บทคัดย่อ/คำอธิบาย | : | This study investigates whether financial reporting quality is affected by an audit firm’s experience of litigation in the recent past. I find that the likelihood of an accounting misstatement and the magnitudes of misstatements are significantly lower for non-Big 4 auditors who recently suffered high litigation compared with non-Big 4 auditors who did not. In addition, I find an improvement in financial reporting quality subsequent to Big 4 auditors’ recent litigation experiences when the analysis is conducted at the audit office level. These results are consistent with my prediction that litigation has a disciplinary effect on auditors and leads to higher financial reporting quality. |
| บรรณานุกรม | : |
Li, Bing. . (2555). Financial reporting quality and audit firms’ past experiences of litigation..
กรุงเทพมหานคร : Nanyang Technological University, Singapore. Li, Bing. . 2555. "Financial reporting quality and audit firms’ past experiences of litigation.".
กรุงเทพมหานคร : Nanyang Technological University, Singapore. Li, Bing. . "Financial reporting quality and audit firms’ past experiences of litigation.."
กรุงเทพมหานคร : Nanyang Technological University, Singapore, 2555. Print. Li, Bing. . Financial reporting quality and audit firms’ past experiences of litigation.. กรุงเทพมหานคร : Nanyang Technological University, Singapore; 2555.
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