淡江大學機構典藏:Item 987654321/99879
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    Please use this identifier to cite or link to this item: https://tkuir.lib.tku.edu.tw/dspace/handle/987654321/99879


    Title: Exploring the situation which auditors compromise their independence
    Authors: Lin, Yu-Cheng;Lin, Fang-Chi;Lu, Yi-Chen
    Contributors: 淡江大學會計學系
    Keywords: Auditor independence;client importance;cubist regression tree model;discretionary accruals
    Date: 2012-09-08
    Issue Date: 2015-01-06 16:19:49 (UTC+8)
    Abstract: 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.
    Appears in Collections:[Graduate Institute & Department of Accounting] Proceeding

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