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    題名: Net Losses and the Relationship between Auditor Independence and Client Importance: Evidence from a Cubist Regression-Tree Model
    作者: Lin, Yu-Cheng;Lu, Yu-Hsin;Lin, Fang-Chi;Lu, Yi-Chen
    日期: 2016-12-30
    上傳時間: 2017-02-14 02:10:28 (UTC+8)
    出版者: American Accounting Association
    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.
    關聯: Journal of Emerging Technologies in Accounting
    DOI: 10.2308/jeta-51673
    顯示於類別:[會計學系暨研究所] 期刊論文

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