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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 | Schools: | Nanyang Business School | Fulltext Permission: | open | Fulltext Availability: | With Fulltext |
Appears in Collections: | NBS Theses |
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TbG0701919K.pdf | 514.57 kB | Adobe PDF | View/Open |
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