English  |  正體中文  |  简体中文  |  全文笔数/总笔数 : 59169/92571 (64%)
造访人次 : 748816      在线人数 : 31
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/987654321/116026

    题名: Engagement partner specialization and corporate disclosure transparency
    作者: Lee, Hua;Lee, Hsien-Li;Wang, Chen-Chin
    关键词: Corporate disclosure;Information transparency;Information asymmetry;Taiwan
    日期: 2017-12
    上传时间: 2019-03-20 12:10:21 (UTC+8)
    摘要: This paper explores the association of audit partners' industry specialization with corporate disclosure transparency and the latter's informativeness. The distinctive institutional designs of partner signature requirement and Information Disclosure and Transparency Ranking System (IDTRS) adopted in Taiwan allow us to empirically address the issue. We posit and find that the rankings from the IDTRS are higher for firms audited by industry specialist engagement partners than for firms audited by non-specialist engagement partners. Additionally, the results show that the probability of informed trade (PIN) proxy for information asymmetry is negatively associated with the rankings for clients of industry specialist engagement partners, but not for clients of industry non-specialist engagement partners. The results are robust with respect to alternative estimation method and alternative measures of industry specialization. Overall, the evidence suggests that industry specialist engagement partners enhance the credibility of corporate disclosure transparency, through which information asymmetry is further declined. The evidence provides policy implications to the partner signature requirement adopted in Taiwan and China.
    關聯: The International Journal of Accounting 52(4), p.354-369
    DOI: 10.1016/j.intacc.2017.10.001
    显示于类别:[會計學系暨研究所] 期刊論文


    档案 描述 大小格式浏览次数
    Engagement partner specialization and corporate disclosure transparency.pdf297KbAdobe PDF0检视/开启



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