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題名 Client importance and audit partner independence
作者 Chi, Wuchun ; Edward B. Douthett Jr. ; Lisic, Ling Lei
戚務君;Edward B. Douthett Jr.; Ling Lei Lisic
貢獻者 會計系
關鍵詞 client importance;audit partner;auditor independence;listed;Big N
日期 2012-06
上傳時間 19-Feb-2014 15:16:01 (UTC+8)
摘要 We use data from Taiwan where audit partners are required to sign audit reports to examine whether audit partners compromise their independence for economically important clients. Uniquely, we include both listed and unlisted clients in audit partners` client portfolios and separately study these clients for Big N and non-Big N auditors. We employ multiple proxies for auditor independence, including various abnormal accruals measures, the propensity of audit partners to issue modified audit opinions, and the probability that clients meet or just beat earnings targets. We fail to find evidence that Big N audit partners compromise their independence for economically important clients; however, we find such evidence for non-Big N auditors. Our results are robust to a battery of sensitivity analyses. While our inferences are limited to the Taiwanese capital market, our study may be of interest to market participants and regulators in other well developed capital markets. © 2011 Elsevier Inc.
關聯 Journal of Accounting and Public Policy, 31(3), 320-336
資料類型 article
DOI http://dx.doi.org/http://dx.doi.org/10.1016/j.jaccpubpol.2011.08.009
dc.contributor 會計系en_US
dc.creator (作者) Chi, Wuchun ; Edward B. Douthett Jr. ; Lisic, Ling Leien_US
dc.creator (作者) 戚務君;Edward B. Douthett Jr.; Ling Lei Lisiczh_TW
dc.date (日期) 2012-06en_US
dc.date.accessioned 19-Feb-2014 15:16:01 (UTC+8)-
dc.date.available 19-Feb-2014 15:16:01 (UTC+8)-
dc.date.issued (上傳時間) 19-Feb-2014 15:16:01 (UTC+8)-
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/64006-
dc.description.abstract (摘要) We use data from Taiwan where audit partners are required to sign audit reports to examine whether audit partners compromise their independence for economically important clients. Uniquely, we include both listed and unlisted clients in audit partners` client portfolios and separately study these clients for Big N and non-Big N auditors. We employ multiple proxies for auditor independence, including various abnormal accruals measures, the propensity of audit partners to issue modified audit opinions, and the probability that clients meet or just beat earnings targets. We fail to find evidence that Big N audit partners compromise their independence for economically important clients; however, we find such evidence for non-Big N auditors. Our results are robust to a battery of sensitivity analyses. While our inferences are limited to the Taiwanese capital market, our study may be of interest to market participants and regulators in other well developed capital markets. © 2011 Elsevier Inc.-
dc.format.extent 367660 bytes-
dc.format.mimetype application/pdf-
dc.language.iso en_US-
dc.relation (關聯) Journal of Accounting and Public Policy, 31(3), 320-336en_US
dc.subject (關鍵詞) client importance;audit partner;auditor independence;listed;Big Nen_US
dc.title (題名) Client importance and audit partner independenceen_US
dc.type (資料類型) articleen
dc.identifier.doi (DOI) 10.1016/j.jaccpubpol.2011.08.009en_US
dc.doi.uri (DOI) http://dx.doi.org/http://dx.doi.org/10.1016/j.jaccpubpol.2011.08.009en_US