Big Six auditors and audit quality: The Korean evidence

International Journal of Accounting

Volumn 39, Issue 2, 2004, Pages 175-196

  Jeong, Seok Woo ^a   Rho, Joonhwa ^b  

^a Korea University   (South Korea)

^b Chungnam National University   (South Korea)

Author keywords

Audit quality; Big Six auditor; Discretionary accruals

Indexed keywords

EID: 2542451895     PISSN: 00207063     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.intacc.2004.02.001     Document Type: Article

References (30)

1. Bae G.S. The accrual prediction models and the predictive-ability comparison of each prediction model Korean Accounting Review 24 2 1999 29-50
2. Becker C.L. DeFond M.L. Jiambalvo J. Subramanyam K.R. The effect of audit quality on earnings management Contemporary Accounting Research 15 1998, Spring 1-24
3. Beneish M. Detecting GAAP violation: Implications for assessing earnings management among firms with extreme financial performance Journal of Accounting and Public Policy 16 1997 271-310
4. Beneish M. Press E. The resolution of technical default The Accounting Review 70 1995, April 337-353
5. Bernard V.L. Cross-sectional dependence and problems in inference in market-based accounting research Journal of Accounting Research 25 1987 1-48
6. Choi K. Paek W. Auditor type and audit quality: Using audit fee and audit hours Korean Accounting Review 23 2 1998 49-75
7. DeAngelo L. Auditor size and audit quality Journal of Accounting and Economics 3 1981, December 297-322
8. DeAngelo L. DeAngelo H. Skinner D. Accounting choice in troubled companies Journal of Accounting and Economics 17 1994 113-143
9. Dechow P. Sloan R.P. Sweeney A. Detecting earnings management The Accounting Review 70 1995 193-226
10. DeFond M.L. Jiambalvo J. Debt covenant violation and manipulation of accruals Journal of Accounting and Economics 17 1994, January 145-176
11. Francis J.R. Simon D.T. A test of audit pricing in the small-client segment of the U S. audit market The Accounting Review 1987, January 145-157
12. Francis J.R. Maydew E.L. Sparks C.H. The role of Big 6 auditors in the credible reporting of accruals Auditing: A Journal of Practice and Theory 18 1999, Fall 17-34
13. Healy P.M. The effect of bonus schemes on accounting decisions Journal of Accounting and Economics 1985, April 85-107
14. Jeong S.W. The comparison of the results of audit report review between Big 6 and non Big 6 auditors Accounting and Auditing Research 35 1999 193-217
15. Jeong S.W. Rho J. The effect of auditor change on the amount of prior year adjustment Korean Auditing Journal 1 1999 161-179
16. Jones J. Earnings management during import relief investigation Journal of Accounting Research 29 1991, Autumn 193-228
17. Kim J.-B. Chung-Ki M. & Cheong H.Y. (2002). Auditor designation, auditor independence, and earnings management: Evidence from Korea. Hong Kong Polytechnic University, Working Paper.
18. Kim M. Hwang I. The effect of audit quality difference on prior year adjustments Korean Accounting Journal 23 2 1998 1-26
19. Klassen K.J. The impact of inside ownership concentration on the trade-off between financial and tax reporting The Accounting Review 72 1997, July 455-474
20. McNichols M. Wilson P.G. Evidence of earnings management from the provision for bad debts Journal of Accounting Research 26 Supplement 1988 1-31
21. Palmrose Z. An analysis of auditor litigation and audit service quality The Accounting Review 63 1988, January 55-73
22. Palmrose Z. The relation of audit contract type to audit fees and hours The Accounting Review 64 1989, July 488-499
23. Park S.H. Competition, independence and audit quality: The Korean experience The International Journal of Accounting 1990 71-86
24. Park H. Earnings management by the reasons of auditor designation Korean Accounting Review 21 3 1996 33-61
25. Park J. Lee M. Won J. Audit quality analysis using discretionary accruals Accounting and Auditing Research 35 1999 289-319
26. Press E.G. Weintrop J.B. Accounting-based constraints in public and private debt agreements: their association with leverage and impact on accounting choice Journal of Accounting and Economics 12 1990, January 65-95
27. Subramanyam K.R. The pricing of discretionary accruals Journal of Accounting and Economics 22 1996, August-December 249-282
28. Teoh S.H. Welch I. Wong T.J. Earnings management and the underperformance of seasoned equity offerings Journal of Financial Economics 50 1998, October 63-99
29. Yoon S.S. Miller G. Earnings management of seasoned equity offering firms in Korea The International Journal of Accounting 37 2002 57-84
30. Yoon S.S. Miller G. Cash from operations and earnings management in Korea The International Journal of Accounting 37 2002 395-420