教師資料查詢 | 類別: 期刊論文 | 教師: 張瑀珊 Chang, Yu-shan (瀏覽個人網頁)

標題:The Use of Hierarchical Linear Modeling to Address Lack-of-Independence in Empirical Auditing Research.
學年105
學期1
出版(發表)日期2016/11/07
作品名稱The Use of Hierarchical Linear Modeling to Address Lack-of-Independence in Empirical Auditing Research.
作品名稱(其他語言)
著者Chang Y. S; Y. J. Lin; L. L. Liu; M. J. Shiue; C. M. Wheatley
單位
出版者
著錄名稱、卷期、頁數European Accounting Review 27(1), p.185-196
摘要Prior empirical auditing research has typically used linear regression analysis to analyze auditor relationships. However, because audit firms, audit partners, and audit clients are nested and clustered, data on them lacks independence, and violates the assumptions necessary for valid tests using simple linear regressions. This deficiency can be overcome by employing the hierarchical linear modeling (HLM) technique to conduct empirical tests. We illustrate this by employing HLM to explain the relationship between audit quality and audit firm, and audit partner tenure. We show that employing HLM yields different results than those found using ordinary least squares.
關鍵字
語言中文
ISSN
期刊性質國內
收錄於
產學合作
通訊作者C. M. Wheatley
審稿制度
國別中華民國
公開徵稿
出版型式,紙本
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