教師資料查詢 | 類別: 期刊論文 | 教師: 陳慶隆 CHEN, CHING-LUNG (瀏覽個人網頁)

標題:Strategic auditor switch and financial distress prediction–empirical findings from the TSE-listed firms
學年
學期
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
語言英文
ISSN0960-3107
期刊性質國外
收錄於
產學合作
通訊作者
審稿制度
國別英國
公開徵稿
出版型式紙本
相關連結
SDGs
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