Auditor Sanction and Earnings Conservatism relations of discussion
碩士 === 國立高雄應用科技大學 === 會計系 === 99 === The purpose of this study is to examine whether auditor sanction affect the accounting earnings which audited by CPA. Besides, we adopt Basu(1997)’s model to evaluate accounting earnings conservatism and use CHAID to classify the companies whose financial stateme...
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ndltd-TW-099KUAS83850022015-10-16T04:02:40Z http://ndltd.ncl.edu.tw/handle/46908853465931038458 Auditor Sanction and Earnings Conservatism relations of discussion 會計師懲戒與盈餘變化之關係探討 Hsiang-Ting Lin 林湘婷 碩士 國立高雄應用科技大學 會計系 99 The purpose of this study is to examine whether auditor sanction affect the accounting earnings which audited by CPA. Besides, we adopt Basu(1997)’s model to evaluate accounting earnings conservatism and use CHAID to classify the companies whose financial statement are audited by the sanction audit partners. The result shows that we can classify the companies whose financial statement are audited by the sanction audit partners into nine groups under the CHAID. In the Regression Analysis, we can found the relation between variables are similarity to CHAID. According to analysis examine whether auditor sanction affect the accounting earnings which audited by CPA. The coefficient of AFTER1* RETRUN * DUMMY is showed to significant negative on all samples. The results showed that the accounting earnings of financial statement which audited by sanction auditors appears to more conservative than before.The foundings is consistent with our hypothesis. He-Lung Li 李合龍 學位論文 ; thesis 53 zh-TW |
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碩士 === 國立高雄應用科技大學 === 會計系 === 99 === The purpose of this study is to examine whether auditor sanction affect the accounting earnings which audited by CPA. Besides, we adopt Basu(1997)’s model to evaluate accounting earnings conservatism and use CHAID to classify the companies whose financial statement are audited by the sanction audit partners.
The result shows that we can classify the companies whose financial statement are audited by the sanction audit partners into nine groups under the CHAID. In the Regression Analysis, we can found the relation between variables are similarity to CHAID.
According to analysis examine whether auditor sanction affect the accounting earnings which audited by CPA. The coefficient of AFTER1* RETRUN * DUMMY is showed to significant negative on all samples. The results showed that the accounting earnings of financial statement which audited by sanction auditors appears to more conservative than before.The foundings is consistent with our hypothesis.
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He-Lung Li |
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He-Lung Li Hsiang-Ting Lin 林湘婷 |
author |
Hsiang-Ting Lin 林湘婷 |
spellingShingle |
Hsiang-Ting Lin 林湘婷 Auditor Sanction and Earnings Conservatism relations of discussion |
author_sort |
Hsiang-Ting Lin |
title |
Auditor Sanction and Earnings Conservatism relations of discussion |
title_short |
Auditor Sanction and Earnings Conservatism relations of discussion |
title_full |
Auditor Sanction and Earnings Conservatism relations of discussion |
title_fullStr |
Auditor Sanction and Earnings Conservatism relations of discussion |
title_full_unstemmed |
Auditor Sanction and Earnings Conservatism relations of discussion |
title_sort |
auditor sanction and earnings conservatism relations of discussion |
url |
http://ndltd.ncl.edu.tw/handle/46908853465931038458 |
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