Quality, Size and Performance of Audit Firms

Yahn-Shir Chen, Joseph Hsu, Mei-Ting Huang and Ping-Sen Yang

The International Journal of Business and Finance Research, 2013, vol. 7, issue 5, 89-105

Abstract: This study examines the relations between audit quality, audit firm size, and financial performance. This study estimates audit quality of audit firms from human capital-related factors, such as educational level of auditors, work experience of auditors, and professional training. From the perspective of market segmentation, the sample is divided into three categories: national, regional, and local firms. Empirical results report a positive association between audit firm size and audit quality for the three categories of audit firms. The positive relationship of national audit firms is higher than that of regional and local audit firms. The relationship between audit quality and financial performance is positive. The positive relationship of national audit firms is higher than that of regional and local audit firms.

Keywords: Audit Quality; Audit Firm Size; Audit Firms (search for similar items in EconPapers)
JEL-codes: M42 (search for similar items in EconPapers)
Date: 2013
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Citations: View citations in EconPapers (9)

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