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:Accrual Reversals and Audit Fees: The Role of Abnormal Audit
學年105
學期1
出版(發表)日期2016/12/16
作品名稱Accrual Reversals and Audit Fees: The Role of Abnormal Audit
作品名稱(其他語言)
著者Lin, Fang-Chi; Lin, Yu-Cheng; Chen, Chieh-Shuo
單位
出版者
著錄名稱、卷期、頁數Asia-Pacific Journal of Accounting & Economics
摘要This study examines whether abnormal audit fees impair auditor independence or reflect auditors’ efforts by using accruals reversal. All accruals must ultimately reverse, but those reversals have different effects on earnings persistence. Management may communicate the private information by different kinds of accruals. Therefore, auditors that have inside information should be able to identify managers who use their reporting discretion accruals to signal private information to investors. Our results suggest that normal audit fees reflect audit effort to identify different kinds of accruals reversal, but positive abnormal audit fees impair audit quality.
關鍵字Accruals reversal;abnormal audit fees;internal control;earnings persistence;audit fees
語言英文
ISSN1608-1625;2164-2257
期刊性質國外
收錄於SSCI;
產學合作
通訊作者Lin, Yu-Cheng
審稿制度
國別英國
公開徵稿
出版型式,電子版,紙本
相關連結
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