期刊論文

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)
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
國別 美國
公開徵稿
出版型式 ,電子版,紙本