English  |  正體中文  |  简体中文  |  Items with full text/Total items : 26822/27418 (98%)
Visitors : 14589323      Online Users : 516
RC Version 7.0 © Powered By DSPACE, MIT. Enhanced by NTU 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://ir.lib.ksu.edu.tw/handle/987654321/3130

    Title: Auditor brand name, industry specialisation, and earnings management: evidence from Taiwanese companies
    Authors: ChenKen Y.
    WuShan-Ying (吳姍穎)
    Keywords: industry specialisation
    earnings management
    audit quality
    Date: 2006
    Issue Date: 2009-08-13 20:46:50 (UTC+8)
    Abstract: We investigate the relationship between auditor brand name,industry specialisation, and earnings management as measured by discretionaryaccruals for a sample of listed companies in Taiwan, where the litigation riskagainst auditors is much less than the risk in the USA. We find that the use ofBig 5 auditors is related to less earnings management in Taiwan. We also findthat industry specialist auditors are related to less income increasing earningsmanagement, which, to our knowledge, has not been demonstrated by any auditquality and earnings management studies in Taiwan.
    Relation: International Journal of Accounting, Auditing, and Performance Evaluation, v. x, no. x, xxxx, 2006
    Appears in Collections:[全球商務與行銷系暨國際商務與金融研究所] 期刊論文

    Files in This Item:

    File Description SizeFormat
    IJAAPE 3203 Chen et al.pdf446KbAdobe PDF1360View/Open

    All items in KSUIR are protected by copyright, with all rights reserved.

    ©Kun Shan University Library and Information Center
    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library IR team Copyright ©   - Feedback