Please use this identifier to cite or link to this item: https://doi.org/10.1111/1911-3838.12012
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dc.titleHas SOX enhanced non-big 4 auditors' ability to deal with client pressure?
dc.contributor.authorKao, J.L.
dc.contributor.authorLi, Y.
dc.contributor.authorZhang, W.
dc.date.accessioned2016-06-02T09:25:06Z
dc.date.available2016-06-02T09:25:06Z
dc.date.issued2013-06
dc.identifier.citationKao, J.L., Li, Y., Zhang, W. (2013-06). Has SOX enhanced non-big 4 auditors' ability to deal with client pressure?. Accounting Perspectives 12 (2) : 141-164. ScholarBank@NUS Repository. https://doi.org/10.1111/1911-3838.12012
dc.identifier.issn1911382X
dc.identifier.urihttp://scholarbank.nus.edu.sg/handle/10635/124961
dc.description.abstractWe investigate whether non-Big 4 auditors have enhanced their ability to resist client pressure over accrual reporting following the Sarbanes-Oxley Act (SOX). Regressing abnormal accruals on proxies for economic bonding, we find that changes in the association, defined as (Post-Pre), are significantly negative, implying an improvement in auditor independence after SOX. Among non-Big 4 auditors, only Tier 3 auditors compromised reporting objectivity before SOX, but neither Tier 2 nor Tier 3 auditors yielded to client pressure after SOX. Evidence that these two groups of non-Big 4 auditors differ in the way they cope with client pressure in a loose regulatory regime highlights the importance of assessing the efficacy of SOX separately for subsets of auditors and contributes to an understanding of the underresearched, but inherently important, segment of the audit market served by non-Big 4 auditors. Further analysis indicates that the low pre-SOX audit quality observed in the full sample is driven by non-PCAOB registrants. © CAAA/ACPC.
dc.description.urihttp://libproxy1.nus.edu.sg/login?url=http://dx.doi.org/10.1111/1911-3838.12012
dc.sourceScopus
dc.subjectAuditor independence
dc.subjectEconomic bonding
dc.subjectSOX
dc.subjectTier 2 vs. Tier 3
dc.typeArticle
dc.contributor.departmentACCOUNTING
dc.description.doi10.1111/1911-3838.12012
dc.description.sourcetitleAccounting Perspectives
dc.description.volume12
dc.description.issue2
dc.description.page141-164
dc.identifier.isiut000212867100002
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