教師資料查詢 | 類別: 會議論文 | 教師: 林芳綺 Fang-chi Lin (瀏覽個人網頁)

標題:Exploring the situation which auditors compromise their independence
學年101
學期1
發表日期2012/09/08
作品名稱Exploring the situation which auditors compromise their independence
作品名稱(其他語言)
著者Lin, Yu-Cheng; Lin, Fang-Chi; Lu, Yi-Chen
作品所屬單位淡江大學會計學系
出版者
會議名稱The 20th Annual Conference on Pacific Basin Finance, Economics, Accounting, and Management
會議地點
摘要The main objective of this paper is to explore the situation which auditors compromise their independence by using Cubist regression tree model. Compare with prior studies used logist regression model, the cubist regression tree model can explore the situation which auditors compromise their independence. Using discretionary accruals to proxy for auditors’ independence, cubist regression model find a positive association between discretionary accruals and client importance in the specified situation.
關鍵字Auditor independence; client importance; cubist regression tree model; discretionary accruals
語言英文
收錄於
會議性質國際
校內研討會地點
研討會時間20120908~20120909
通訊作者Lin, Yu-Cheng
國別美國
公開徵稿
出版型式
出處
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