Singaporean audit quality and the complexity of Frs 36 disclosures requirements

Tyrone M. Carlin; Nigel Finch; Khairil Faizal Khairi

Singaporean audit quality and the complexity of Frs 36 disclosures requirements

Tyrone M. Carlin, Nigel Finch, Khairil Faizal Khairi

Macquarie Graduate School of Management

Research output: Chapter in Book/Report/Conference proceeding › Conference proceeding contribution › peer-review

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 language	English
Title of host publication	Proceedings of the 12th International Business Research Conference
Editors	Zia Haqq
Place of Publication	Berwick, Vic.
Publisher	World Business Institute
Pages	1-13
Number of pages	13
ISBN (Print)	9780980455709
Publication status	Published - 2010
Event	International Business Research Conference (12th : 2010) - Dubai, United Arab Emirates Duration: 8 Apr 2010 → 9 Apr 2010

Conference

Conference	International Business Research Conference (12th : 2010)
City	Dubai, United Arab Emirates
Period	8/04/10 → 9/04/10

Keywords

financial reporting standard
audit

Cite this

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title = "Singaporean audit quality and the complexity of Frs 36 disclosures requirements",

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.",

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editor = "Zia Haqq",

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Singaporean audit quality and the complexity of Frs 36 disclosures requirements. / Carlin, Tyrone M.; Finch, Nigel; Khairi, Khairil Faizal.
Proceedings of the 12th International Business Research Conference. ed. / Zia Haqq. Berwick, Vic.: World Business Institute, 2010. p. 1-13.

Research output: Chapter in Book/Report/Conference proceeding › Conference proceeding contribution › peer-review

TY - GEN

T1 - Singaporean audit quality and the complexity of Frs 36 disclosures requirements

AU - Carlin, Tyrone M.

AU - Finch, Nigel

AU - Khairi, Khairil Faizal

PY - 2010

Y1 - 2010

N2 - 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.

AB - 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.

KW - financial reporting standard

KW - audit

M3 - Conference proceeding contribution

SN - 9780980455709

SP - 1

EP - 13

BT - Proceedings of the 12th International Business Research Conference

A2 - Haqq, Zia

PB - World Business Institute

CY - Berwick, Vic.

T2 - International Business Research Conference (12th : 2010)

Y2 - 8 April 2010 through 9 April 2010

ER -

Singaporean audit quality and the complexity of Frs 36 disclosures requirements

Abstract

Conference

Keywords

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