期刊論文
| 學年 | 97 |
|---|---|
| 學期 | 1 |
| 出版（發表）日期 | 2009-01-01 |
| 作品名稱 | Strategic auditor switch and financial distress prediction–empirical findings from the TSE-listed firms |
| 作品名稱（其他語言） | |
| 著者 | Chen, Ching-lung; Yen, Gili; Chang, Fu-hsing |
| 單位 | 淡江大學會計學系 |
| 出版者 | Abingdon, Oxon: Routledge |
| 著錄名稱、卷期、頁數 | Applied Financial Economics 19(1), pp.59-72 |
| 摘要 | Out of reputation and audit risk considerations, the incumbent auditor may not be willing to accommodate the unreasonable request from the client with deteriorating financial conditions. On the other hand, the client may switch the auditor to solicit a clean audit opinion from the successive auditor. Viewed from such a perspective, the main proposition is that firms with auditor change subsequently have a higher probability of incurring financial distress. The main proposition has gained strong empirical support in alternative estimation models. The authors therefore conclude that the incorporation of the variable ‘auditor change’ can greatly enhance the predictive power of previous financial distress prediction models. |
| 關鍵字 | |
| 語言 | en |
| ISSN | 0960-3107 |
| 期刊性質 | 國外 |
| 收錄於 | |
| 產學合作 | |
| 通訊作者 | |
| 審稿制度 | |
| 國別 | GBR |
| 公開徵稿 | |
| 出版型式 | 紙本 |
| 相關連結 |
機構典藏連結 ( http://tkuir.lib.tku.edu.tw:8080/dspace/handle/987654321/64124 ) |