The Effect of the Big 4 to Big 3 Audit Market Transition on Initial Year Audit Fee, Client Bargaining Power, Audit Quality and Client Following Audit Partners

四大审计市场向三大审计市场转型对首年审计费用、客户议价能力、审计质量和客户跟踪审计合作伙伴的影响

• 批准号: 20K13654
• 负责人: Frendy -
• 金额: $ 1.66万
• 依托单位: Nagoya University of Commerce & Business
• 依托单位国家: 日本
• 项目类别: Grant-in-Aid for Early-Career Scientists
• 财政年份: 2020
• 资助国家: 日本
• 起止时间: 2020-04-01 至 2023-03-31
• 项目状态: 已结题
• 来源: https://kaken.nii.ac.jp/en/grant/KAKENHI-PROJECT-20K13654/
• 关键词: Audit team continuity; String similarity; Audit partners; Audit quality; Audit pricing; Audit report lags; Partner experience; Auditor Switch; Client Bargaining Power; Partner Similarity; client bargaining power; involuntary; auditor switch

项目成果

Employing String Similarity Metrics to Estimate Partners’ Continuity at the Audit Team Level: Determinant and Its Effects on Audit Outcomes

采用字符串相似性指标来评估合作伙伴在审计团队层面的连续性：决定因素及其对审计结果的影响

• 发表时间: 2022
• 作者: 荒木 匠平;小村 亜唯子;平井 裕久;Frendy;苗馨允;西山一弘・塚原慎・中村亮介;平屋伸洋;苗馨允・金鐘勲・角ヶ谷典幸;Frendy
• 通讯作者: Frendy

Employing string similarity metrics of partners to estimate audit team continuity: determinant and its effects on audit outcomes and pricing

• DOI: 10.1108/jal-02-2022-0026
• 发表时间: 2023-02
• 期刊: Journal of Accounting Literature
• 作者: Frendy;F. Takeda

The Effects of Client Bargaining Power on Audit Pricing in Voluntary and Involuntary Audit Switching Environment

• 发表时间: 2020-06
• 期刊: Accounting
• 作者: -Frendy;F. Takeda

Partners’ Continuity at the Audit Team Level

审计团队层面合作伙伴的连续性

• 发表时间: 2021
• 作者: Shirabe Yuji;Nakano Makoto;平屋伸洋;塚原慎・寺嶋康二・積惟美;島崎杉雄;井上 秀一;Frendy
• 通讯作者: Frendy

The Debate on Mandatory Audit Firm Rotation Continues: The Effects of Client Bargaining Power on Audit Pricing in a Voluntary and Involuntary Audit Switching Environment

关于会计师事务所强制轮换的争论仍在继续：自愿和非自愿审计转换环境中客户议价能力对审计定价的影响

• 发表时间: 2021
• 作者: Keita Masuya;Keita Iwasawa;Yudai Onitsuka;島崎杉雄;河瀬豊;Frendy
• 通讯作者: Frendy