The impacts of the audit scope of the parent companies’, auditors on the earnings quality of consolidated financial statements.
碩士 === 輔仁大學 === 會計學系碩士班 === 97 === This thesis examines whether the audit scope limitations due to material subsidiaries not audited by the principal auditor of the parent’s company adversely affect the earnings quality of consolidated financial statements, using a sample of Taiwan’s listed and OTC...
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| Format: | Others |
| Language: | zh-TW |
| Published: |
2008
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| Online Access: | http://ndltd.ncl.edu.tw/handle/56020690503807142654 |
| Summary: | 碩士 === 輔仁大學 === 會計學系碩士班 === 97 === This thesis examines whether the audit scope limitations due to material subsidiaries not audited by the principal auditor of the parent’s company adversely affect the earnings quality of consolidated financial statements, using a sample of Taiwan’s listed and OTC firms from 2000 to 2006.
It finds that when the proportion of subsidiaries audited by the principal auditor of parent’s company increases, the earnings quality of consolidated income statement gets better. Besides, the earnings quality of consolidated income statement gets better as the proportion of subsidiaries audited by Big 4 audit firms increase.
Collectively, it suggests that both the audit scope and auditor brand name contribute to the quality of consolidated financial statements.
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