Publication Type
Working Paper
Version
submittedVersion
Publication Date
5-2008
Abstract
This study examines whether auditor size associates with disclosure transparency. Given thatprior studies generally focus on discretionary accruals to investigate the relation betweenauditor size and financial reporting quality, there is little evidence on how auditor size relates toother attributes of reporting quality. Further, studies that examine this associationinternationally produce mixed results as to how auditor size relates to reporting quality indifferent legal origins. Focusing on corporate disclosure transparency (i.e., disclosure levels), wefind that auditor size and disclosure level are positively associated across countries and that theassociation is stronger in code law regimes than in common law regimes. The latter findingsupports the view that audits play greater governing roles in weaker legal environments.
Discipline
Business Law, Public Responsibility, and Ethics | Corporate Finance
First Page
1
Last Page
26
Identifier
10.1080/09638180.2011.599928
Citation
HAN, Sam; KANG, Tony; and YOO, Yong Keun.
Governance role of auditors and legal environment: Evidence from corporate disclosure transparency. (2008). 1-26.
Available at: https://ink.library.smu.edu.sg/soa_research/1749
Copyright Owner and License
Authors
Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial-No Derivative Works 4.0 International License.
Additional URL
https://doi.org/10.1080/09638180.2011.599928
Comments
Published in European Accounting Review, 2012, 21 (2), 29-50. https://doi.org/10.1080/09638180.2011.599928