Singaporean audit quality and the complexity of Frs 36 disclosures requirements

Tyrone M. Carlin, Nigel Finch, Khairil Faizal Khairi

Research output: Chapter in Book/Report/Conference proceedingConference proceeding contribution

Abstract

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.
Original languageEnglish
Title of host publicationProceedings of the 12th International Business Research Conference
EditorsZia Haqq
Place of PublicationBerwick, Vic.
PublisherWorld Business Institute
Pages1-13
Number of pages13
ISBN (Print)9780980455709
Publication statusPublished - 2010
EventInternational Business Research Conference (12th : 2010) - Dubai, United Arab Emirates
Duration: 8 Apr 20109 Apr 2010

Conference

ConferenceInternational Business Research Conference (12th : 2010)
CityDubai, United Arab Emirates
Period8/04/109/04/10

Keywords

  • financial reporting standard
  • audit

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