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Auditor brand name, industry specialisation, and earnings management: evidence from Taiwanese companies

Author

Listed:
  • Ken Y. Chen
  • Shan-Ying Wu
  • Jian Zhou

Abstract

We investigate the relationship between auditor brand name, industry specialisation, and earnings management as measured by discretionary accruals for a sample of listed companies in Taiwan, where the litigation risk against auditors is much less than the risk in the USA. We find that the use of Big 5 auditors is related to less earnings management in Taiwan. We also find that industry specialist auditors are related to less income increasing earnings management, which, to our knowledge, has not been demonstrated by any audit quality and earnings management studies in Taiwan.

Suggested Citation

  • Ken Y. Chen & Shan-Ying Wu & Jian Zhou, 2006. "Auditor brand name, industry specialisation, and earnings management: evidence from Taiwanese companies," International Journal of Accounting, Auditing and Performance Evaluation, Inderscience Enterprises Ltd, vol. 3(2), pages 194-219.
    • Handle: RePEc:ids:ijaape:v:3:y:2006:i:2:p:194-219
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    Citations

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    Cited by:

    1. Kharuddin, Khairul Ayuni Mohd & Basioudis, Ilias G & Farooque, Omar Al, 2021. "Effects of the Big 4 national and city-level industry expertise on audit quality in the United Kingdom," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 43(C).
    2. repec:thr:techub:10029:y:2022:i:1:p:399-418 is not listed on IDEAS
    3. Tikkos Sitanggang & Titik Aryati & Bambang Pamungkas & Sukrisno Agoes, 2022. "The role of the audit committee to increase the influence of audit quality and internal control on earnings management," Technium Social Sciences Journal, Technium Science, vol. 29(1), pages 399-418, March.

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