Auditor Quality , Management Advisory Services and Operating Performance before and after the Sarbanes-Oxley Act：Evidence of Large Audit Firms in Taiwan

• Main Authors: Chiao-Wen Cheng, 鄭喬文
• Other Authors: Yahn-Shir Chen
• Format: Others
• Language: zh-TW
• Published: 2015
• Online Access: http://ndltd.ncl.edu.tw/handle/c55j95

碩士 === 國立雲林科技大學 === 會計系 === 103 === This study investigates the association between auditor quality(AQ) and management advisory services(MAS) apart to operating performance before and after Sarbanes-Oxley Act. This study is use principal component analysis for auditor quality. Empirical data are from Survey Report of Audit Firm in Taiwan, published by the Financial Supervisory Commission, Executive Yuan. Sampling period of large audit firms is from 1992 to 2011 in Taiwan. A total sample size is 1239.Sample were divided into before Sarbanes-Oxley Act and after Sarbanes-Oxley Act. The empirical analysis both auditor quality and management advisory services result is after Sarbanes-Oxley Act great than before. In other words, after Sarbanes-Oxley Act is more influential for auditor quality and management advisory services to operating performance.