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    政大機構典藏 > 商學院 > 會計學系 > 期刊論文 >  Item 140.119/139888


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    题名: Legal Liability, Audit Manpower Allocation, and Audit Quality: Evidence from Japan
    作者: 潘健民
    Pan, Chien-min Kevin
    Chi, Wuchun
    贡献者: 會計系
    关键词: audit fee;audit manpower allocation;audit quality;legal liability
    日期: 2021-07
    上传时间: 2022-04-12 09:27:22 (UTC+8)
    摘要: This study investigates the consequences of an audit firm switching its organizational structure from an unlimited liability general partnership (GP) to a limited liability partnership (LLP). We do this by taking advantage of a unique characteristic of audit practice in Japan, whereby audit firms conventionally assign two or more signing partners for each audit engagement, and the data for audit fees and the composition of the engagement team are also available. The empirical results show that the number of signing partners decreases whereas audit fees increase after audit firms switch from a GP to an LLP. In addition, the number of experienced staff with CPA licenses assigned to an audit engagement increases after the organizational structure change. Finally, we identify no consequences for measures used in prior studies to proxy for audit quality after audit firms switch to an LLP.
    關聯: International Journal of Auditing, Vol.25, No.2, pp.426-441
    数据类型: article
    DOI 連結: https://doi.org/10.1111/ijau.12227
    DOI: 10.1111/ijau.12227
    显示于类别:[會計學系] 期刊論文

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