This study examines the association among the audit firm's size, the client firms' credit ratings and information disclosure by taking advantage of the special disclosure and rating environment in Taiwan. Prior findings regarding the association among the audit firm's size, the clients' credit ratings and information disclosure are not conclusive, and the issue is hence worthy of further exploration. The results of this study indicate that Big 4 audit firms are more positively associated with their client firms' credit ratings and information disclosure than non-Big 4 audit firms. Moreover, increased information disclosure carries the influence of the audit firm's size to the clients' credit ratings. In addition, this study finds that the results remain unaltered after controlling for the endogenous relation between the credit ratings and disclosure level as well as the auditors' self-selection bias.
為了持續優化網站功能與使用者體驗,本網站將Cookies分析技術用於網站營運、分析和個人化服務之目的。
若您繼續瀏覽本網站,即表示您同意本網站使用Cookies。