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A new era for the Big 8? Evidence on the association between earnings quality and audit firm type.

机译：八巨头的新时代？关于盈余质量与审计事务所类型之间关联的证据。

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摘要

I examine the association between earnings quality and audit firm type using a three-tiered audit firm classification scheme which allows for an explicit examination of the quality of Second-Tier audited earnings. My tests are motivated by the lack of competition in the market for audit services, theoretical arguments which suggest a positive association between audit firm size and audit quality, evidence pointing to the rapid post-Andersen growth in Second-Tier audit practices, and the lack of empirical research that fully differentiates audit firm type.;My results indicate that the post-Andersen growth of Second-Tier audit firms coincides with improved Second-Tier audit quality, relative to the other audit firm types (Big N and other non-Big N). Specifically, the results indicate that Second-Tier client earnings quality was not distinct from that of other non-Big N clients in the pre-Andersen period. However, in the post-Andersen period, the results indicate that Second-Tier client earnings quality was higher than that of other non-Big N clients. Moreover, the post-Andersen results provide partial evidence suggesting that there is no difference in Second-Tier and Big N client earnings quality and, thus, lend some credence to the notion of a new era for the Big 8.;These results convey important information to market participants (e.g., investors, underwriters, analysts, etc.) who wish to assess the extent to which financial statements are likely to be free from opportunistic managerial manipulation, to clients that are contemplating switching to a Second-Tier audit firm, to government agencies who have expressed concern over the state of competition in the market for audit services, and to those who have promoted the use of Second-Tier audit firms in the wake of SOX-related resource constraints.
机译：我使用三层审计公司分类方案来检查盈余质量与审计公司类型之间的关联，该分类方案可以明确检查第二层审计收入的质量。我的测试的动机是缺乏市场对审计服务的竞争，理论上的论点表明审计公司规模与审计质量之间存在正相关关系，证据表明安徒生后第二层审计业务快速增长以及缺乏我的研究结果表明，相对于其他审计公司类型（大N和其他非大公司），第二层审计公司的安徒生后增长与第二层审计质量的提高同时发生。 N）。具体而言，结果表明，在安徒生之前时期，第二层客户的收入质量与其他非Big N客户的收入质量没有区别。但是，在安徒生后时期，结果表明，第二层客户的收入质量高于其他非Big N客户。此外，安德森事件后的结果提供了部分证据，表明二等客户和Big N客户的收入质量没有差异，因此为Big 8的新时代概念提供了一定的可信度;这些结果传达出重要的意义向希望评估财务报表在多大程度上不受机会主义管理操纵影响的市场参与者（例如，投资者，承销商，分析师等）提供信息，向打算转换到第二层审计公司的客户，那些对审计服务市场的竞争状况表示担忧的政府机构，以及那些在与SOX相关的资源紧缩之后提倡使用第二层审计公司的政府机构。

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  • 作者

    Cassell, Cory Alan.;

  • 作者单位

    Texas A&M University.;

  • 授予单位 Texas A&M University.;
  • 学科 Business Administration Accounting.
  • 学位 Ph.D.
  • 年度 2009
  • 页码 134 p.
  • 总页数 134
  • 原文格式 PDF
  • 正文语种 eng
  • 中图分类
  • 关键词

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