The Association between the Contagion effect of Audit Failure and Accounting Conservatism
碩士 === 國立臺中科技大學 === 會計資訊系碩士班 === 106 === This paper investigates if the audit failures have contagion effects on the accounting conservatism of other audits conducted by the audit office and the auditor. I find a negative relationship between accounting conservatism and the office-level audit failur...
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ndltd-TW-106NTTI56710212019-05-16T00:59:41Z http://ndltd.ncl.edu.tw/handle/ck2x53 The Association between the Contagion effect of Audit Failure and Accounting Conservatism 審計失敗之傳染效果與會計穩健性之關聯性 Yi-Min Lin 林一民 碩士 國立臺中科技大學 會計資訊系碩士班 106 This paper investigates if the audit failures have contagion effects on the accounting conservatism of other audits conducted by the audit office and the auditor. I find a negative relationship between accounting conservatism and the office-level audit failure, consistent with prior research that audit failures of office-level have a contagion effect. However, the relationship between the individual-level audit failure and accounting conservatism is significantly positive, suggesting that individual-level may be worried about being punished by authorities or users of financial statements and consider Self-interest, as a result, individual-level become more conservative. Financial reporting of listed companies in Taiwan should be audited by two auditor and they must sign their names on the audit report and be held equal legal liability. Sensitivity Analyses that result of second partner is the same. 蘇淑慧 2018 學位論文 ; thesis 26 zh-TW |
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碩士 === 國立臺中科技大學 === 會計資訊系碩士班 === 106 === This paper investigates if the audit failures have contagion effects on the accounting conservatism of other audits conducted by the audit office and the auditor. I find a negative relationship between accounting conservatism and the office-level audit failure, consistent with prior research that audit failures of office-level have a contagion effect. However, the relationship between the individual-level audit failure and accounting conservatism is significantly positive, suggesting that individual-level may be worried about being punished by authorities or users of financial statements and consider Self-interest, as a result, individual-level become more conservative. Financial reporting of listed companies in Taiwan should be audited by two auditor and they must sign their names on the audit report and be held equal legal liability. Sensitivity Analyses that result of second partner is the same.
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author2 |
蘇淑慧 |
author_facet |
蘇淑慧 Yi-Min Lin 林一民 |
author |
Yi-Min Lin 林一民 |
spellingShingle |
Yi-Min Lin 林一民 The Association between the Contagion effect of Audit Failure and Accounting Conservatism |
author_sort |
Yi-Min Lin |
title |
The Association between the Contagion effect of Audit Failure and Accounting Conservatism |
title_short |
The Association between the Contagion effect of Audit Failure and Accounting Conservatism |
title_full |
The Association between the Contagion effect of Audit Failure and Accounting Conservatism |
title_fullStr |
The Association between the Contagion effect of Audit Failure and Accounting Conservatism |
title_full_unstemmed |
The Association between the Contagion effect of Audit Failure and Accounting Conservatism |
title_sort |
association between the contagion effect of audit failure and accounting conservatism |
publishDate |
2018 |
url |
http://ndltd.ncl.edu.tw/handle/ck2x53 |
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