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Essays on Certification: (1) Partner...

Lee, Kyungha Kari.

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Essays on Certification: (1) Partner Identification and Audit Quality, (2) The Classification System of Certification.

紀錄類型:	書目-電子資源 : Monograph/item
正題名/作者:	Essays on Certification: (1) Partner Identification and Audit Quality, (2) The Classification System of Certification./
作者:	Lee, Kyungha Kari.
面頁冊數:	150 p.
附註:	Source: Dissertation Abstracts International, Volume: 76-10(E), Section: A.
Contained By:	Dissertation Abstracts International76-10A(E).
標題:	Accounting. -
電子資源:	http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=3705303
ISBN:	9781321782097

Essays on Certification: (1) Partner Identification and Audit Quality, (2) The Classification System of Certification.
Lee, Kyungha Kari.

Essays on Certification: (1) Partner Identification and Audit Quality, (2) The Classification System of Certification. - 150 p.

Source: Dissertation Abstracts International, Volume: 76-10(E), Section: A.

Thesis (Ph.D.)--Northwestern University, 2015.

This item must not be sold to any third party vendors.

This dissertation contains two analytical models which study how certifiers' various incentives affect the information content in the certification they provide, and possible regulation implications.

ISBN: 9781321782097Subjects--Topical Terms:

557516
Accounting.

Essays on Certification: (1) Partner Identification and Audit Quality, (2) The Classification System of Certification.
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500 $a Source: Dissertation Abstracts International, Volume: 76-10(E), Section: A.
500 $a Adviser: Ronald Dye.
502 $a Thesis (Ph.D.)--Northwestern University, 2015.
506 $a This item must not be sold to any third party vendors.
506 $a This item must not be added to any third party search indexes.
520 $a This dissertation contains two analytical models which study how certifiers' various incentives affect the information content in the certification they provide, and possible regulation implications.
520 $a The first chapter studies the effect of identifying the engagement partner on audit quality using a model that focuses on the individual partner's effort choice and the partnership's choice of internal quality control. To understand the effects of engagement partner identification, the model is analyzed under two different information settings: one where clients can only observe the partnership's performance and the other where clients can also observe individual partners' performances. The analysis shows that while partner identification increases individual partners' incentives to provide audit quality for a given level of internal quality control within the partnership, it may decrease the partnership's incentives to maintain a sufficient level of internal control. Comparing the model outcomes between the two settings, we learn that providing additional information regarding the engagement partner's identity will enhance expected audit quality only when the external oversight mechanism is sufficiently effective. This study adds to the recent discussion on the costs and benefits of identifying the engagement partner in the auditors report.
520 $a The second chapter studies how the issuer-pays model for certification can lead to cyclical ratings regarding a firm's default probability when firms retain the residual value of their investments. Using an analytical model where the certifier strategically sets its classification system and rating fees, the study shows that it is optimal for the certifier to choose a binary rating system and that the rating threshold will be set such that unrated firms will not be able to receive financing. Furthermore, the model shows that the threshold value and fees are increasing in the profitability of the investment projects. Even though the issuer-pays model and the certifier's pricing power allows the certifier to take advantage of the profitability of the underlying investments, the analysis shows that the presence of the certifier still weakly improves social welfare. This study helps explain the inflation in credit ratings leading up to the recent financial crisis.
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