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中国会计学会2005年学术年会

作者： Frank M.Song Sonia ML Wong School of Economics and Finance the University of Hong Kong Hong Kong Institute of Economics and Business Strategies the University of Hong Kong

＜正＞Using a panel data of both audit firms and listed firms in China from 2001 to 2003, we examine the continuous relation between audit firm size and audit quality in China’s relatively competitive market for publicly listed *** find that larger auditors are more likely to issue modified opinions than smaller *** also find that larger auditors tend to enjoy a significant audit fee *** results indicate the existence of not only a positive but also a continuous relation between audit firm size and audit quality in the *** further examine the relation between the size of auditors and the listed firms’ corporate governance and offer evidence that the size of auditors is related positively to quality of corporate *** results suggest that auditing is a complement to various internal corporate control mechanisms in the listed firms.

关键词： audit firm size audit Quality Emerging Market China’s audit Market Corporate Governance

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The Effect of audit Objectives on audit Quality Why is There Little Disclosure of Significant Deficiencies in Japanese Internal Control audits？

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Journal of Modern Accounting and auditing 2016年第2期12卷 65-76页

作者： Hiroshi Uemura Kochi University of Technology Kochi Japan

Many prior research findings indicate that audit quality differs between the Big 4 and non-Big 4 audit firms using an indicator variable. However, most previous research focuses on only outcome measures, such as audit fees, going concern reports, and non-audit services. This study investigates audit quality differentiation between the Big 4 and non-Big 4 audit firms hypothesis from an audit objective point of view. One of the material objectives of Japanese internal control audit institutions is to facilitate assessment and improvement of internal controls by corporations themselves. The findings of this study indicate that the Big 4 audit firms accomplish this objective better than non-Big 4 audit firms. Consequently, most Big 4 clients do not disclose significant deficiencies （SDs）, implying that they improve the quality of internal controls through internal controls auditing. This paper concludes that Big 4 firms produce a higher audit quality level than non-Big 4 firms, and this quality difference iS related to how an audit objective is interpreted and implemented.

关键词： audit quality internal control audit significant deficiencies (SDs) audit firm size

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The analysis of determinants of going concern audit report

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Journal of Modern Accounting and auditing 2010年第4期6卷 26-37页

作者： Oni Currie Masyitoh Desi Adhariani SE.Ak, Msi Faculty of Economy University of Indonesia Kampus UI Depok 16424 Indonesia

Going concern is one of essential things for user to make a financial decision. This research aims to explore factors that caused the issuance of going concern audit report by auditor. This research adds two new variables, audit size and audit committee, besides the other factors that cause auditor issue a going concern audit report. This research uses a regression logistic analysis to determine the relationship of each variable （liquidity, solvability, profitability, cash flow, audit firm size and audit committee） to going concern audit report. Different from previous researches, the results of this research show that liquidity, profitability, cash flow, and audit committee are not significant to influence the issuance of audit opinion. audit size has a more significant relationship to audit opinion, while solvability is the most significant factor.

关键词： liquidity solvability profitability cash flow audit firm size audit committee going concernaudit report

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