淡江大學機構典藏:Item 987654321/109411
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    Please use this identifier to cite or link to this item: https://tkuir.lib.tku.edu.tw/dspace/handle/987654321/109411


    Title: Net Losses and the Relationship between Auditor Independence and Client Importance: Evidence from a Cubist Regression-Tree Model
    Authors: Lin, Yu-Cheng;Lu, Yu-Hsin;Lin, Fang-Chi;Lu, Yi-Chen
    Date: 2016-12-30
    Issue Date: 2017-02-14 02:10:28 (UTC+8)
    Publisher: American Accounting Association
    Abstract: 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.
    Relation: Journal of Emerging Technologies in Accounting
    DOI: 10.2308/jeta-51673
    Appears in Collections:[Graduate Institute & Department of Accounting] Journal Article

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