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

標題:Net Losses and the Relationship between Auditor Independence and Client Importance: Evidence from a Cubist Regression-Tree Model
學年105
學期1
出版(發表)日期2016/12/30
作品名稱Net Losses and the Relationship between Auditor Independence and Client Importance: Evidence from a Cubist Regression-Tree Model
作品名稱(其他語言)
著者Lin, Yu-Cheng; Lu, Yu-Hsin; Lin, Fang-Chi; Lu, Yi-Chen
單位
出版者
著錄名稱、卷期、頁數Journal of Emerging Technologies in Accounting
摘要This paper uses a cubist regression-tree model to explore when and why auditors compromise their independence. Using data from companies in Taiwan, we study the association between client importance and auditor independence. The results show a positive relationship between client importance and auditor dependence when clients report net losses in the current year. We also find that auditors allow more important clients to manage their discretionary accruals slightly upward, but the clients still report net losses on their financial statements. This suggests auditors may impair their independence for clients with certain characteristics and acceptable levels of audit risk.
關鍵字
語言英文(美國)
ISSN1554-1908;1558-7940
期刊性質國外
收錄於
產學合作
通訊作者Lin, Fang-Chi
審稿制度
國別美國
公開徵稿
出版型式,電子版,紙本
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