Following International Accounting Standards (IAS) No. 39, Taiwan implemented the No. 34 and No. 36 Statement of … Financial Accounting Standards (SFAS) that regulate the measurement and disclosure of financial instruments, respectively. Both …

improve or impair financial reporting quality and audit quality, depending on production risk, accounting system …

Commonly examined attributes of audit quality in international markets include accounting firm size (proxied for by Big … 4 membership) and industry expertise, which is highly correlated with accounting firm size. In this study, we focus on … an important but often overlooked sector of the international audit market: non-Big 4 accounting firms. Specifically, we …

client firms' accounting estimates. Specifically, I focus on asset impairment decisions as a key accounting estimate given …, this evidence enhances our understanding of the factors affecting auditors' ability to evaluate complex accounting …

This study investigates whether the provision of non-audit services (NAS) is associated with accounting quality and … whether political connection moderates the relationship between the NAS and accounting quality. The sample includes 2,245 firm … accounting quality. We find that provision of high NAS leads to low accounting quality, exhibited by high discretionary accruals …

unusually high (or low) audit fees and their expected relation with accounting quality. Abnormally high or low fees are … can clarify their relation to accounting quality. We show that the “jump” in fee residuals relative to their long …-run “sticky” average is strongly associated with lower accounting quality. Hence, a “jump” in fee residuals is a suitable proxy …