The Spillover Effects of the Restated Financial Statement on Auditor Conservatism-The View from the Affiliated Business Group
碩士 === 國立彰化師範大學 === 會計學系 === 100 === In recent years, the development of affiliated business-group has been a trend. The scale and capacity of affiliated business-group has played an important role in the global economy. Due to the complicated structure of sharing-holdings, investment relationship,...
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ndltd-TW-100NCUE53850082015-10-13T21:28:00Z http://ndltd.ncl.edu.tw/handle/06806747365260073969 The Spillover Effects of the Restated Financial Statement on Auditor Conservatism-The View from the Affiliated Business Group 財務報表重編之外溢效果與會計師穩健性之關係-集團企業之觀點 Yi-Pei Chen 陳怡佩 碩士 國立彰化師範大學 會計學系 100 In recent years, the development of affiliated business-group has been a trend. The scale and capacity of affiliated business-group has played an important role in the global economy. Due to the complicated structure of sharing-holdings, investment relationship, and the common cross-shareholdings in the affiliated business-group, the managers of the affiliated business-groups can use the related party transactions to increase the flexibility and space of financial manipulation. The financial restatement in the affiliated business groups is more serious than not affiliated business group. This study examines the spillover effects of the restated financial statement in the affiliated business-group on auditor conservatism of other affiliated companies within the same business group. The empirical results show that when any company within the affiliated business-group restate the financial statement, the auditors of other companies not restating financial statement within the same affiliated business group will adopt more conservative behaviors then the auditors with the affiliated business group that is not restating financial statement. Chun-Ju Fang 方俊儒 2012 學位論文 ; thesis 71 zh-TW |
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zh-TW |
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碩士 === 國立彰化師範大學 === 會計學系 === 100 === In recent years, the development of affiliated business-group has been a trend. The scale and capacity of affiliated business-group has played an important role in the global economy. Due to the complicated structure of sharing-holdings, investment relationship, and the common cross-shareholdings in the affiliated business-group, the managers of the affiliated business-groups can use the related party transactions to increase the flexibility and space of financial manipulation. The financial restatement in the affiliated business groups is more serious than not affiliated business group. This study examines the spillover effects of the restated financial statement in the affiliated business-group on auditor conservatism of other affiliated companies within the same business group. The empirical results show that when any company within the affiliated business-group restate the financial statement, the auditors of other companies not restating financial statement within the same affiliated business group will adopt more conservative behaviors then the auditors with the affiliated business group that is not restating financial statement.
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author2 |
Chun-Ju Fang |
author_facet |
Chun-Ju Fang Yi-Pei Chen 陳怡佩 |
author |
Yi-Pei Chen 陳怡佩 |
spellingShingle |
Yi-Pei Chen 陳怡佩 The Spillover Effects of the Restated Financial Statement on Auditor Conservatism-The View from the Affiliated Business Group |
author_sort |
Yi-Pei Chen |
title |
The Spillover Effects of the Restated Financial Statement on Auditor Conservatism-The View from the Affiliated Business Group |
title_short |
The Spillover Effects of the Restated Financial Statement on Auditor Conservatism-The View from the Affiliated Business Group |
title_full |
The Spillover Effects of the Restated Financial Statement on Auditor Conservatism-The View from the Affiliated Business Group |
title_fullStr |
The Spillover Effects of the Restated Financial Statement on Auditor Conservatism-The View from the Affiliated Business Group |
title_full_unstemmed |
The Spillover Effects of the Restated Financial Statement on Auditor Conservatism-The View from the Affiliated Business Group |
title_sort |
spillover effects of the restated financial statement on auditor conservatism-the view from the affiliated business group |
publishDate |
2012 |
url |
http://ndltd.ncl.edu.tw/handle/06806747365260073969 |
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