The Effect of Earnings Management From Audit Quality:The Moderating Effect of Controlling Shareholder
碩士 === 亞洲大學 === 國際企業學系 === 102 === This research is discussing about the effective profit management for the independent, professional and the shift duty work of accountant in Taiwan listed companies depends on the Panel OLS regular conclusion in the 2002 to 2011. In additional, we bring regulation...
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ndltd-TW-102THMU03210072019-05-15T21:13:58Z http://ndltd.ncl.edu.tw/handle/f2738h The Effect of Earnings Management From Audit Quality:The Moderating Effect of Controlling Shareholder 審計品質對盈餘管理的影響:控制股東的調節效果 Shiu, Ruei-Gang 許芮綱 碩士 亞洲大學 國際企業學系 102 This research is discussing about the effective profit management for the independent, professional and the shift duty work of accountant in Taiwan listed companies depends on the Panel OLS regular conclusion in the 2002 to 2011. In additional, we bring regulation effect of controlling shareholder into this research, to expounding quality audit influence for the profit management. The purpose: 1. To research the quality audit would influence for the profit management. 2. Concerning the Corporate Culture in Taiwan, Taiwan companies usually have the regulation effect of controlling shareholder situation. Therefore, we will discuss this point in this research as well. This research will progress incrementally analysis. The first, we discuss the effective profit management for the independent, professional and the shift duty work of accountant. And then, we discuss the regulation effect of controlling shareholder. The final result after we discussed, the result of the quality audit is obviously influenced by the controlling shareholder effect. In the conclusion, we can see the regulation effect of controlling shareholder will affect the quality audit influence for the profit management. Lee, Yung-Chuan 李永全 2014 學位論文 ; thesis 92 zh-TW |
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zh-TW |
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Others
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NDLTD |
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碩士 === 亞洲大學 === 國際企業學系 === 102 === This research is discussing about the effective profit management for the independent, professional and the shift duty work of accountant in Taiwan listed companies depends on the Panel OLS regular conclusion in the 2002 to 2011. In additional, we bring regulation effect of controlling shareholder into this research, to expounding quality audit influence for the profit management. The purpose: 1. To research the quality audit would influence for the profit management. 2. Concerning the Corporate Culture in Taiwan, Taiwan companies usually have the regulation effect of controlling shareholder situation. Therefore, we will discuss this point in this research as well. This research will progress incrementally analysis. The first, we discuss the effective profit management for the independent, professional and the shift duty work of accountant. And then, we discuss the regulation effect of controlling shareholder. The final result after we discussed, the result of the quality audit is obviously influenced by the controlling shareholder effect. In the conclusion, we can see the regulation effect of controlling shareholder will affect the quality audit influence for the profit management.
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author2 |
Lee, Yung-Chuan |
author_facet |
Lee, Yung-Chuan Shiu, Ruei-Gang 許芮綱 |
author |
Shiu, Ruei-Gang 許芮綱 |
spellingShingle |
Shiu, Ruei-Gang 許芮綱 The Effect of Earnings Management From Audit Quality:The Moderating Effect of Controlling Shareholder |
author_sort |
Shiu, Ruei-Gang |
title |
The Effect of Earnings Management From Audit Quality:The Moderating Effect of Controlling Shareholder |
title_short |
The Effect of Earnings Management From Audit Quality:The Moderating Effect of Controlling Shareholder |
title_full |
The Effect of Earnings Management From Audit Quality:The Moderating Effect of Controlling Shareholder |
title_fullStr |
The Effect of Earnings Management From Audit Quality:The Moderating Effect of Controlling Shareholder |
title_full_unstemmed |
The Effect of Earnings Management From Audit Quality:The Moderating Effect of Controlling Shareholder |
title_sort |
effect of earnings management from audit quality:the moderating effect of controlling shareholder |
publishDate |
2014 |
url |
http://ndltd.ncl.edu.tw/handle/f2738h |
work_keys_str_mv |
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