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    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)
    ZhouJian
    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

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