Articlebronze2008

A Continuous Relation between Audit Firm Size and Audit Opinions: Evidence from China

Chuntao Li · Frank Min Song · Sonia M.L. Wong

40 citations0/0 files storedInternational Journal of Auditing

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Auditing, Earnings Management, Governance Corporate Finance and Governance Corporate Governance and Financial Management

Abstract

This study documents a continuous relation between audit firm size and the issuing of modified opinions in China using a panel data set of audit firms and listed firms from 2001 to 2003. The relation is robust after controlling for a set of confounding factors and dealing with endogeneity issues. It is also robust when we exclude audit firms involving foreign partners or private client firms from our sample. Our results indicate that the audit firm size effect suggested in other studies is applicable to audit markets that have not yet been dominated by a few very large audit firms as well as audit markets where client firms are partially state‐owned entities.

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References

1968FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY 1991Earnings Management During Import Relief Investigations 1981Auditor size and audit quality 1999A Review of the Earnings Management Literature and Its Implications for Standard Setting 1994Debt covenant violation and manipulation of accruals 2000Does size matter? The influence of large clients on office-level auditor reporting decisions 1993Perceived Auditor Quality and the Earnings Response Coefficient 1993Auditing Standards, Legal Liability, and Auditor Wealth

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