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https://ah.lib.nccu.edu.tw/handle/140.119/65219
題名: | Auditor economic dependence and accounting conservatism: Evidence from a low litigation risk setting | 作者: | 戚務君 Liao, Yihsing ; Chi, Wuchun ; Chen, Yunshan |
貢獻者: | 會計系 | 關鍵詞: | Economic dependence;accounting conservatism;non-audit services;board independence | 日期: | 2013 | 上傳時間: | 9-Apr-2014 | 摘要: | This study finds a negative relationship between an auditor`s high degree of economic dependence on a client and the degree of accounting conservatism of the audited client in an environment with a low risk of litigation. We measure the economic dependence of auditors on their clients primarily through fees for non-audit services. Our evidence suggests, however, that the negative effect on conservatism can be mitigated in firms that have higher board independence. The evidence from this study is highly relevant to the circumstances of East Asian economies, as well as to those of emerging countries in general. | 關聯: | International Journal of Auditing,17(2), 117-137 | 資料類型: | article | DOI: | http://dx.doi.org/10.1111/j.1099-1123.2012.00460.x |
Appears in Collections: | 期刊論文 |
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