The Use of Hierarchical Linear Modeling to Address Lack-of-Independence in Empirical Auditing Research

淡江大學機構典藏 > 商管學院 > 會計學系暨研究所 > 期刊論文 > Item 987654321/112892

jsp.display-item.identifier=請使用永久網址來引用或連結此文件: https://tkuir.lib.tku.edu.tw/dspace/handle/987654321/112892

题名:	The Use of Hierarchical Linear Modeling to Address Lack-of-Independence in Empirical Auditing Research
作者:	Yu-Shan Chang;Yu-Jr Lin;Li-Lin Liu;Min-Jeng Shiue;Clark M. Wheatley
日期:	2016-11-07
上传时间:	2018-03-09 12:10:14 (UTC+8)
摘要:	Prior empirical auditing research has typically used linear regression analysis to analyze auditor relationships. However, because audit firms, audit partners, and audit clients are nested and clustered, data on them lacks independence, and violates the assumptions necessary for valid tests using simple linear regressions. This deficiency can be overcome by employing the hierarchical linear modeling (HLM) technique to conduct empirical tests. We illustrate this by employing HLM to explain the relationship between audit quality and audit firm, and audit partner tenure. We show that employing HLM yields different results than those found using ordinary least squares.
關聯:	European Accounting Review 27(1), p.185-196
DOI:	10.1080/09638180.2016.1248459
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.html		0Kb	HTML	134	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