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    題名: Accrual Reversals and Audit Fees: The Role of Abnormal Audit
    作者: Lin, Fang-Chi;Lin, Yu-Cheng;Chen, Chieh-Shuo
    關鍵詞: Accruals reversal;abnormal audit fees;internal control;earnings persistence;audit fees
    日期: 2016/12
    上傳時間: 2017-02-14 02:10:29 (UTC+8)
    出版者: Routledge
    摘要: This study examines whether abnormal audit fees impair auditor independence or reflect auditors’ efforts by using accruals reversal. All accruals must ultimately reverse, but those reversals have different effects on earnings persistence. Management may communicate the private information by different kinds of accruals. Therefore, auditors that have inside information should be able to identify managers who use their reporting discretion accruals to signal private information to investors. Our results suggest that normal audit fees reflect audit effort to identify different kinds of accruals reversal, but positive abnormal audit fees impair audit quality.
    關聯: Asia-Pacific Journal of Accounting & Economics
    DOI: 10.1080/16081625.2016.1256784
    顯示於類別:[會計學系暨研究所] 期刊論文

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