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دانلود رایگان مقاله انگلیسی.pdf

Fardapaper-Determinants-and-market-valuation-of-the-decision-to-audit-or-review-Evidence-from-Taiwan.pdf

🔗 Source: fardapaper.ir

📊 Size: 885 KB

👤 Author: Hsiao-Lun Lin

⬇️ Downloads: 171

Summary

This study examines the determinants of demand for different assurance services, specifically audit and review, from the perspectives of agency cost, information need, and quality of corporate governance, using observations of public companies in Taiwan between 2008 and 2012. The results indicate that the demand for audit assurance is higher in the presence of higher agency costs between controlling and non-controlling shareholders and higher agency costs of debts. Companies with stronger capital need are more likely to have their interim financial statements audited. The quality of corporate governance has a positive effect on the decision to choose audit assurance. The study also finds that audited information is more value relevant than reviewed information, suggesting that firms can potentially enjoy benefits from audited information as the market will rely more on their financial information in making investment-related decisions.

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Description

This study examines the determinants of demand for different assurance services, specifically audit and review, from the perspectives of agency cost,...

Technical Information

File Format: PDF
File Size: 885 KB
Pages: 51
Language: EN
Author: Hsiao-Lun Lin
Total Downloads: 171
Last Updated: 1 month ago

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