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    題名: Exploring the situation which auditors compromise their independence
    作者: Lin, Yu-Cheng;Lin, Fang-Chi;Lu, Yi-Chen
    貢獻者: 淡江大學會計學系
    關鍵詞: Auditor independence;client importance;cubist regression tree model;discretionary accruals
    日期: 2012-09-08
    上傳時間: 2015-01-06 16:19:49 (UTC+8)
    摘要: The main objective of this paper is to explore the situation which auditors compromise their independence by using Cubist regression tree model. Compare with prior studies used logist regression model, the cubist regression tree model can explore the situation which auditors compromise their independence. Using discretionary accruals to proxy for auditors’ independence, cubist regression model find a positive association between discretionary accruals and client importance in the specified situation.
    顯示於類別:[會計學系暨研究所] 會議論文

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