期刊論文
| 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 | en |
| ISSN | 1608-1625;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 | 是 |
| 國別 | GBR |
| 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/987654321/109412 ) |