淡江大學機構典藏:Item 987654321/109411
English  |  正體中文  |  简体中文  |  全文笔数/总笔数 : 58640/92350 (63%)
造访人次 : 567578      在线人数 : 64
RC Version 7.0 © Powered By DSPACE, MIT. Enhanced by NTU Library & TKU Library IR team.
搜寻范围 查询小技巧:
  • 您可在西文检索词汇前后加上"双引号",以获取较精准的检索结果
  • 若欲以作者姓名搜寻,建议至进阶搜寻限定作者字段,可获得较完整数据
  • 进阶搜寻


    jsp.display-item.identifier=請使用永久網址來引用或連結此文件: http://tkuir.lib.tku.edu.tw:8080/dspace/handle/987654321/109411


    题名: 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
    上传时间: 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
    显示于类别:[會計學系暨研究所] 期刊論文

    文件中的档案:

    档案 描述 大小格式浏览次数
    index.html0KbHTML149检视/开启

    在機構典藏中所有的数据项都受到原著作权保护.

    TAIR相关文章

    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library & TKU Library IR teams. Copyright ©   - 回馈