Exploring the situation which auditors compromise their independence
學年 101
學期 1
發表日期 2012-09-08
作品名稱 Exploring the situation which auditors compromise their independence
作品名稱（其他語言）
著者 Lin, Yu-Cheng; Lin, Fang-Chi; Lu, Yi-Chen
作品所屬單位 淡江大學會計學系
出版者
會議名稱 The 20th Annual Conference on Pacific Basin Finance, Economics, Accounting, and Management
會議地點
摘要 The main objective of this paper is to explore the situation which auditors compromise their independence by using Cubist regression tree model. Compare with prior studies used logist regression model, the cubist regression tree model can explore the situation which auditors compromise their independence. Using discretionary accruals to proxy for auditors’ independence, cubist regression model find a positive association between discretionary accruals and client importance in the specified situation.
關鍵字 Auditor independence; client importance; cubist regression tree model; discretionary accruals
語言 en
收錄於
會議性質 國際
校內研討會地點
研討會時間 20120908~20120909
通訊作者 Lin, Yu-Cheng
國別 USA
公開徵稿
出版型式
出處
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機構典藏連結 ( http://tkuir.lib.tku.edu.tw:8080/dspace/handle/987654321/99879 )

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