Industry specialization auditor and earnings quality under IFRS No.34 –The example of financial instruments reporting

• Main Authors: Chen,Chiaying, 陳家瑩
• Other Authors: Ho,Lijen
• Format: Others
• Language: zh-TW
• Published: 2012
• Online Access: http://ndltd.ncl.edu.tw/handle/54521478659709847104

碩士 === 亞洲大學 === 會計與資訊學系碩士班 === 100 === This study use financial instruments reporting to examine the effect of Auditor industry specialization and earnings quality under taiwan's IFRS No.34. First of all,we examine the relationship between companies provision financial asset(liabilities) impairment incentives and earnings management.We found companies provision financial asset(liabilities) impairment incentives will because Internal managers use big bath to engaged in earnings management not the earnings smooth.The effects between the industry specialization auditor and the earnings management incentives of companies provision financial asset(liabilities) impairment.We found that industry specialization auditor audit can inhibit the incentives of Internal managers use provision financial asset(liabilities) impairment to engaged in earnings management(bath and smooth).The effects between the industry specialization auditor and the earnings management incentives of companies provision the rotation of financial asset(liabilities) impairment.The result show that industry specialization auditor can inhibit the Internal managers use the rotation of financial asset(liabilities) impairment to engaged in the big bath of earnings management more than earnings smooth.