期刊論文
| 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 | en_US |
| ISSN | 1554-1908;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 | 是 |
| 國別 | USA |
| 公開徵稿 | |
| 出版型式 | ,電子版,紙本 |
| 相關連結 |
機構典藏連結 ( http://tkuir.lib.tku.edu.tw:8080/dspace/handle/987654321/109411 ) |