English  |  正體中文  |  简体中文  |  Items with full text/Total items : 58796/92528 (64%)
Visitors : 639084      Online Users : 42
RC Version 7.0 © Powered By DSPACE, MIT. Enhanced by NTU Library & TKU Library IR team.
Scope Tips:
  • please add "double quotation mark" for query phrases to get precise results
  • please goto advance search for comprehansive author search
  • Adv. Search
    HomeLoginUploadHelpAboutAdminister Goto mobile version
    Please use this identifier to cite or link to this item: http://tkuir.lib.tku.edu.tw:8080/dspace/handle/987654321/121140

    Title: Audit partner independence and business affiliation: evidence from Taiwan
    Authors: Chang, Yu-Shan;Chiang, Chia-Yu;Liu, Li-Lin(Sunny);Xie, Xinmei(Lucy)
    Keywords: Client importance;Affiliated business groups;Auditor independence;Audit partner
    Date: 2019-09
    Issue Date: 2021-08-31 12:10:39 (UTC+8)
    Abstract: Affiliated business groups play important roles in markets, especially emerging markets. Both International Auditing and Assurance Standards Board (IAASB) and Public Company Accounting Oversight Board (PCAOB) have expressed strong concerns about the audit quality of group financial statements. Audit quality is closely related with auditor independence (Tepalagul & Lin, 2015). In this study, we examine whether audit partners are more likely to compromise their independence for clients affiliated with consolidated business groups. We incorporate the impact of business group in the construction of client importance proxy in order to explore the potential impact of clientele's business group affiliation. Our findings support that there is no evidence on Big N audit partners compromising their independence for economically important clients no matter whether the clients are affiliated or not. However, we find that the previously documented relation between client importance and audit partner independence in non-Big N audit partners rests with business-group-affiliated and unlisted clients. Therefore, we conclude that non-Big N audit partners tend to compromise their independence for economically important clients who are within affiliated business groups and not listed in stock exchanges.
    Relation: Advances in Accounting 46, 100428
    DOI: 10.1016/j.adiac.2019.100428
    Appears in Collections:[Graduate Institute & Department of Accounting] Journal Article

    Files in This Item:

    File Description SizeFormat

    All items in 機構典藏 are protected by copyright, with all rights reserved.

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