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• W182252615 abstract "Theories of audit quality hypothesize 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 this concern empirically by investigating the influence of audit quality on the use of the yearly goodwill impairment testing. Specifically, this study focuses on compliance with the requirements under FRS 36 among the Singapore firms whose 2005, 2006 and 2007 financial accounts have been audited by Big-4 or non Big-4 auditors. Consequently, this study constructed an appropriate methodology that able to distinguish audit quality between Big 4 and non Big-4 audit firms and attempt to question the homogenous audit quality assumption. The results of the study, using six analytical frames reveal that compliance level and disclosure quality are systematically failed to comply with even basic elements of the FRS 36 disclosure requirements in relation to goodwill impairment testing." @default.
• W182252615 created "2016-06-24" @default.
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• W182252615 date "2010-07-22" @default.
• W182252615 modified "2023-09-26" @default.
• W182252615 title "Singaporean audit quality and the complexity of Frs 36 disclosures requirements" @default.
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