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Auditing (A307)


audit office; office size; audit quality; audit pricing.


  1. Jong-Hag Choi
  2. Chansog (Francis) Kim
  3. Jeong-Bon Kim
  4. Yoonseok Zang




    a large sample of U.S. audit client firms over the period 2000–2005, this paper
    investigates whether and how the size of a local practice office within an audit
    firm _hereafter, office size_ is a significant, engagement-specific factor
    determining audit quality and audit fees over and beyond audit firm size at the
    national level and auditor industry leadership at the city or office level. For
    our empirical tests, audit quality is measured by unsigned abnormal accruals,
    and the office size is measured in two different ways: one based on the number
    of audit clients in each office and the other based on a total of audit fees
    earned by each office. Our results show that the office size has significantly
    positive relations with both audit quality and audit fees, even after
    controlling for national-level audit firm size and office-level industry
    expertise. These positive relations support the view that large local offices
    provide higher-quality audits compared with small local offices, and that such
    quality differences are priced in the market for audit services.




    Vol 29, Nomor 01 CD, Tahun 2010


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