Auditor service quality and auditor size: evidence from initial public offerings in Singapore
SS Lam, SL Chang - Journal of international accounting, auditing and …, 1994 - Elsevier
This study identifies an interesting instance where auditor service quality can be measured
in more than one way. Instead of using auditor size as a proxy for auditor service quality, we
measure auditor service quality directly in terms of the mean forecast error of earnings
forecasts in prospectuses of initial public offerings (IPOs) in Singapore. More importantly,
this calibration of auditor service quality allows us to test the hypothesis that auditor service
quality is independent of auditor size. We find that there is no difference in the auditor …
in more than one way. Instead of using auditor size as a proxy for auditor service quality, we
measure auditor service quality directly in terms of the mean forecast error of earnings
forecasts in prospectuses of initial public offerings (IPOs) in Singapore. More importantly,
this calibration of auditor service quality allows us to test the hypothesis that auditor service
quality is independent of auditor size. We find that there is no difference in the auditor …
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