The Impact of Audit Quality on Earnings Quality- Before and After Promp Scandal
碩士 === 國立臺北大學 === 會計學系 === 97 === What the financial statements present are the financial position and the results of operations of an enterprise; nevertheless, if the earnings reporting do not present fairly, the earnings quality and the reliability of the financial statements would be affected. Se...
| Main Authors: | , |
|---|---|
| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2009
|
| Online Access: | http://ndltd.ncl.edu.tw/handle/90195948364631105568 |
| Summary: | 碩士 === 國立臺北大學 === 會計學系 === 97 === What the financial statements present are the financial position and the results of operations of an enterprise; nevertheless, if the earnings reporting do not present fairly, the earnings quality and the reliability of the financial statements would be affected. Several researches showed that the audited financial statements could improve the quality of the financial statements and enhance the credibility of information. However, economic incentives might interfere with the audit of CPA and influence the independence of CPA and the audit quality. This study explores the impact of audit quality on earnings quality before and after Promp Scandal. The empirical results show that the audit quality does not have a positive and significant influence on the earnings quality, but it has positive effect after Promp Scandal when CPA firms encounter with lawsuit and the relevant strict regulations. That is, after 2004 the better the audit quality is and the higher the earnings quality is.
|
|---|