Group Client Importance and Financial Restatements
碩士 === 國立彰化師範大學 === 會計學系 === 97 === The impact of client importance on audit quality has been inconsistent in previous researches. The inconsistent results are due to the trade-off among economic dependence, reputation protection, and audit cost reflection. Besides, the famous business group fraud,...
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ndltd-TW-097NCUE53850042015-10-13T12:05:44Z http://ndltd.ncl.edu.tw/handle/39594765075402326360 Group Client Importance and Financial Restatements 集團客戶重要性與財務報表重編 陳昱儒 碩士 國立彰化師範大學 會計學系 97 The impact of client importance on audit quality has been inconsistent in previous researches. The inconsistent results are due to the trade-off among economic dependence, reputation protection, and audit cost reflection. Besides, the famous business group fraud, Rebar, has raised the concern of the role of auditors in business groups. Thus, different from previous researches, this research use business groups as the basis of calculation of client importance. The purpose of this research is to investigate the relation between client importance of business groups and financial restatements. The research uses 88 restatement observations and 88 non-restatement observations from 1996 to 2007 as the research samples. The results of this research are stated as the following. 1. The relation between group client importance and the possibility of financial restatements is significantly positive at both firm level and individual level. 2. The relation between group client importance and the severity of financial restatements is significantly positive at both firm level and individual level. 3. Compared to non-big 4 clients, the impact of group client importance on financial restatements is smaller for big 4 clients. Overall, group client importance will definitely influence financial restatements. 張文瀞 2009 學位論文 ; thesis 0 zh-TW |
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碩士 === 國立彰化師範大學 === 會計學系 === 97 === The impact of client importance on audit quality has been inconsistent in previous researches. The inconsistent results are due to the trade-off among economic dependence, reputation protection, and audit cost reflection. Besides, the famous business group fraud, Rebar, has raised the concern of the role of auditors in business groups. Thus, different from previous researches, this research use business groups as the basis of calculation of client importance.
The purpose of this research is to investigate the relation between client importance of business groups and financial restatements. The research uses 88 restatement observations and 88 non-restatement observations from 1996 to 2007 as the research samples. The results of this research are stated as the following.
1. The relation between group client importance and the possibility of financial restatements is significantly positive at both firm level and individual level.
2. The relation between group client importance and the severity of financial restatements is significantly positive at both firm level and individual level.
3. Compared to non-big 4 clients, the impact of group client importance on financial restatements is smaller for big 4 clients.
Overall, group client importance will definitely influence financial restatements.
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author2 |
張文瀞 |
author_facet |
張文瀞 陳昱儒 |
author |
陳昱儒 |
spellingShingle |
陳昱儒 Group Client Importance and Financial Restatements |
author_sort |
陳昱儒 |
title |
Group Client Importance and Financial Restatements |
title_short |
Group Client Importance and Financial Restatements |
title_full |
Group Client Importance and Financial Restatements |
title_fullStr |
Group Client Importance and Financial Restatements |
title_full_unstemmed |
Group Client Importance and Financial Restatements |
title_sort |
group client importance and financial restatements |
publishDate |
2009 |
url |
http://ndltd.ncl.edu.tw/handle/39594765075402326360 |
work_keys_str_mv |
AT chényùrú groupclientimportanceandfinancialrestatements AT chényùrú jítuánkèhùzhòngyàoxìngyǔcáiwùbàobiǎozhòngbiān |
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