https://scholars.lib.ntu.edu.tw/handle/123456789/607981
標題: | Does office size matter in client acceptance decisions? Evidence from big 4 accounting firms | 作者: | Hsieh Y.-T CHAN-JANE LIN Chang H. |
關鍵字: | Big 4 auditors;Client acceptance decisions;Exogenous capacity shock;Office size | 公開日期: | 2022 | 卷: | 58 | 期: | 1 | 起(迄)頁: | 383-407 | 來源出版物: | Review of Quantitative Finance and Accounting | 摘要: | This study examines whether audit firm office size affects auditors’ risk tolerance in making client acceptance decisions. Analyzing publicly traded client portfolios of the Big 4 audit firms from 2003 to 2012, we find that large Big 4 offices are less likely to accept clients with high audit risk. This is particularly true when auditors face temporary capacity constraints arising from the exogenous demand shock by SOX 404 during the post-SOX 404/pre-AS5 period (2003–2007). However, the negative association between office size and risk consideration in client acceptance decisions attenuates when AS5 coupled with the financial recession results in a temporary capacity surplus in the post-AS5/financial crisis period (2008–2012). ? 2021, The Author(s), under exclusive licence to Springer Science+Business Media, LLC, part of Springer Nature. |
URI: | https://www.scopus.com/inward/record.uri?eid=2-s2.0-85122477396&doi=10.1007%2fs11156-021-00998-x&partnerID=40&md5=d6c07de974481118ea68e7c5cba1b0d2 https://scholars.lib.ntu.edu.tw/handle/123456789/607981 |
ISSN: | 0924865X | DOI: | 10.1007/s11156-021-00998-x |
顯示於: | 會計學系 |
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