Please use this identifier to cite or link to this item: https://hdl.handle.net/10356/50665
Title: Financial reporting quality and audit firms’ past experiences of litigation
Authors: Li, Bing
Keywords: DRNTU::Business::Accounting
Issue Date: 2012
Source: Li, B. (2012). Financial reporting quality and audit firms’ past experiences of litigation. Doctoral thesis, Nanyang Technological University, Singapore.
Abstract: 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.
URI: https://hdl.handle.net/10356/50665
DOI: 10.32657/10356/50665
Fulltext Permission: open
Fulltext Availability: With Fulltext
Appears in Collections:NBS Theses

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