English  |  正體中文  |  简体中文  |  全文筆數/總筆數 : 62569/95226 (66%)
造訪人次 : 2515355      線上人數 : 236
RC Version 7.0 © Powered By DSPACE, MIT. Enhanced by NTU Library & TKU Library IR team.
搜尋範圍 查詢小技巧:
  • 您可在西文檢索詞彙前後加上"雙引號",以獲取較精準的檢索結果
  • 若欲以作者姓名搜尋,建議至進階搜尋限定作者欄位,可獲得較完整資料
  • 進階搜尋
    請使用永久網址來引用或連結此文件: https://tkuir.lib.tku.edu.tw/dspace/handle/987654321/112889

    題名: New clients, audit quality, and audit partner industry expertise: Evidence from Taiwan
    作者: Liu, L. L.;X. Xie;Y. S. Chang;D. A. Forgione
    關鍵詞: Audit quality;auditor industry expertise;auditor tenure;new client acceptance decision
    日期: 2017-06-30
    上傳時間: 2018-03-08 12:10:16 (UTC+8)
    摘要: New client acceptance decisions are critical for auditors. Audit quality can be negatively affected by limited knowledge of the new client's operations and finances. This may be mitigated for auditors with industry specialization. We examine whether new clientele negatively affect audit quality at the individual level and how the association with audit quality varies across auditors with different levels of industry specialization. Our study fills a gap in the literature by directly addressing the effects of new clients on audit quality for specialist and non-specialist auditors, as well as portfolio-concentration experts, and sheds light on the nature of risks associated with new client acceptance decisions. We find both industry specialists and portfolio-concentration experts can maintain their audit quality when accepting new clients, while there is a decline in quality for auditors who are neither industry specialists nor portfolio-concentration experts.
    關聯: International Journal Auditing 21(3),P.288-303
    DOI: 10.1111/ijau.12095
    顯示於類別:[會計學系暨研究所] 期刊論文


    檔案 描述 大小格式瀏覽次數
    New clients audit quality and audit partner industry expertise Evidence from Taiwan..pdf343KbAdobe PDF3檢視/開啟



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