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臺大管理論叢
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27
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1
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349
that the identity of individual audit partners conveys informational value to capital market
beyond the value provided by the identity of audit firms.
6. Future Research Opportunities
Most of cross-country audit research we review contain global sample where only few
Asian countries are examined. We encourage future research to focus solely on the Asia
markets, for example, the members of the Association of Southeast Asian Nations or the
Four Asian Tigers, to address the unique issues in Asia. For single-country research
opportunities, our suggestions are as follows. First, continuing to examine the effects of
regulation changes. Second, examining how company characteristics (e.g., family-owned or
government-owned company) affect the demand for audit services. Third, analyzing the audit
demand and audit quality for companies in different life cycles.