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| Author: | Teoh, S. Wong, T. |
| Title: | Perceived auditor quality and the earnings response coefficient |
| Journal: | Accounting Review
1993 : APR, VOL. 68:2, p. 346-366 |
| Index terms: | AUDITORS QUALITY EARNINGS INFORMATION |
| Language: | eng |
| Abstract: | An auditor's reputation lends credibility to the earnings report that he audits. An unresolved issue is whether auditor size is correlated with auditor quality, where a high-quality auditor is defined as one who brings about more credible earnings reports. In this study, the authors examine whether the earnings response coefficient differs between Big Eight and non-Big Eight audited firms. This provides a test of the joint hypothesis that auditor size is a proxy for auditor credibility and of the modified H-V model. |
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