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Singaporean audit quality and the complexity of Frs 36 disclosures requirements

Please use this identifier to cite or link to this item: http://hdl.handle.net/1959.14/166594

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Title: Singaporean audit quality and the complexity of Frs 36 disclosures requirements
Related: International Business Research Conference (12th : 2010) (8 - 9 April 2010 : Dubai, United Arab Emirates)
Related: Haqq, Zia. Proceedings of the 12th International Business Research Conference, p.1-13
Related: http://www.wbiconpro.com/112-Kairi.pdf
Publisher: Berwick, Vic : World Business Institute
Date: 2010
FoR/RFCD Code(s): 150100 Accounting, Auditing and Accountability
Author/Creator: Carlin, Tyrone M
Author/Creator: Finch, Nigel
Author/Creator: Khairi, Khairil Faizal
Description: Theories of audit quality postulate higher quality audits associated with larger audit firms. The relationship between size and quality is derived from DeAngelo (1981) which is widely cited in the literatures as the basis for pooling big and small auditors when testing for audit quality differences among auditors. This study addresses investigates the influence of audit firm size on quality by examining the complex goodwill impairment disclosure requirements under FRS 36. The results reveal that compliance and disclosure quality among the Singapore firms who each have engaged either Big-4 or non Big-4 auditors over the period 2005 to 2007 are systematically poor irrespective of audit firm size.
Description: 13 page(s)
Subject Keyword: 150100 Accounting, Auditing and Accountability
Subject Keyword: financial reporting standard
Subject Keyword: audit
Resource Type: conference paper
Organisation: Macquarie University. Macquarie Graduate School of Management

Identifier: http://hdl.handle.net/1959.14/166594
Identifier: ISBN:9780980455709
Identifier: mq-rm-2009010381
Language: eng
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