The effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries.
碩士 === 國立東華大學 === 會計與財務碩士學位學程 === 107 === This objective of this paper is to examine whether the background of national regulatory authority of IASB members affects accounting quality. Extant literature suggests that personal work experience of FASB members is related to the quality of the accountin...
| Main Authors: | , |
|---|---|
| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2019
|
| Online Access: | http://ndltd.ncl.edu.tw/handle/42ag3f |
| id |
ndltd-TW-107NDHU5385017 |
|---|---|
| record_format |
oai_dc |
| collection |
NDLTD |
| language |
zh-TW |
| format |
Others
|
| sources |
NDLTD |
| description |
碩士 === 國立東華大學 === 會計與財務碩士學位學程 === 107 === This objective of this paper is to examine whether the background of national regulatory authority of IASB members affects accounting quality. Extant literature suggests that personal work experience of FASB members is related to the quality of the accounting standards. The research sample is from the IASB member countries during 2005 to 2018. Empirical results show that, first, the discretionary accrual will significant decline when the IASB members from the country possess the experience as a national regulator. Second, if the IASB members possess the regulatory experience and are also identified as accounting expert, the extent of the quality increase will more intense. Our results imply that the personal characteristic of members is one of the most significant factors in this field.
|
| author2 |
Wei-Ren Yao |
| author_facet |
Wei-Ren Yao Jing-Jie Wang 王境頡 |
| author |
Jing-Jie Wang 王境頡 |
| spellingShingle |
Jing-Jie Wang 王境頡 The effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. |
| author_sort |
Jing-Jie Wang |
| title |
The effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. |
| title_short |
The effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. |
| title_full |
The effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. |
| title_fullStr |
The effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. |
| title_full_unstemmed |
The effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. |
| title_sort |
effect of national regulatory authority iasb members on effect of national regulatory authority iasb members on effect of national regulatory authority iasb members on effect of national regulatory authority iasb members on effect of national regulatory authority iasb members on effect of national regulatory authority iasb members on effect of national regulatory authority iasb members on effect of national regulatory authority iasb members on effect of national regulatory authority iasb members on effect of national regulatory authority iasb members on effect of national regulatory authority iasb members on effect of national regulatory authority iasb members on effect of national regulatory authority iasb members on effect of national regulatory authority iasb members on effect of national regulatory authority iasb members on effect of national regulatory authority iasb members on effect of national regulatory authority iasb members on effect of national regulatory authority iasb members on effect of national regulatory authority iasb members on effect of national regulatory authority iasb members on effect of national regulatory authority iasb members on effect of national regulatory authority iasb members on effect of national regulatory authority iasb members on effect of national regulatory authority iasb members on effect of national regulatory authority iasb members on effect of national regulatory authority iasb members on effect of national regulatory authority iasb members on effect of national regulatory authority iasb members on effect of national regulatory authority iasb members on effect of national regulatory authority iasb members on effect of national regulatory authority iasb members on effect of national regulatory authority iasb members on effect of national regulatory authority iasb members on effect of national regulatory authority iasb members on effect of national regulatory authority iasb members on effect of national regulatory authority iasb members on effect of national regulatory authority iasb members on effect of national regulatory authority iasb members on accounting quality: evidence from iasb members’ countries. accounting quality: evidence from iasb members’ countries. accounting quality: evidence from iasb members’ countries. accounting quality: evidence from iasb members’ countries. accounting quality: evidence from iasb members’ countries. accounting quality: evidence from iasb members’ countries. accounting quality: evidence from iasb members’ countries. accounting quality: evidence from iasb members’ countries. accounting quality: evidence from iasb members’ countries. accounting quality: evidence from iasb members’ countries. accounting quality: evidence from iasb members’ countries. accounting quality: evidence from iasb members’ countries. accounting quality: evidence from iasb members’ countries. accounting quality: evidence from iasb members’ countries. accounting quality: evidence from iasb members’ countries. accounting quality: evidence from iasb members’ countries. accounting quality: evidence from iasb members’ countries. accounting quality: evidence from iasb members’ countries. accounting quality: evidence from iasb members’ countries. accounting quality: evidence from iasb members’ countries. accounting quality: evidence from iasb members’ countries. accounting quality: evidence from iasb members’ countries. accounting quality: evidence from iasb members’ countries. accounting quality: evidence from iasb members’ countries. accounting quality: evidence from iasb members’ countries. accounting quality: evidence from iasb members’ countries. accounting quality: evidence from iasb members’ countries. accounting quality: evidence from iasb members’ countries. accounting quality: evidence from iasb members’ countries. accounting quality: evidence from iasb members’ countries. accounting quality: evidence from iasb members’ countries. accounting quality: evidence from iasb members’ countries. accounting quality: evidence from iasb members’ countries. accounting quality: evidence from iasb members’ countries. accounting quality: evidence from iasb members’ countries. accounting quality: evidence from iasb members’ countries. accounting quality: evidence from iasb members’ countries. |
| publishDate |
2019 |
| url |
http://ndltd.ncl.edu.tw/handle/42ag3f |
| work_keys_str_mv |
AT jingjiewang theeffectofnationalregulatoryauthorityiasbmembersoneffectofnationalregulatoryauthorityiasbmembersoneffectofnationalregulatoryauthorityiasbmembersoneffectofnationalregulatoryauthorityiasbmembersoneffectofnationalregulatoryauthorityiasbmembersoneffectofnati AT wángjìngxié theeffectofnationalregulatoryauthorityiasbmembersoneffectofnationalregulatoryauthorityiasbmembersoneffectofnationalregulatoryauthorityiasbmembersoneffectofnationalregulatoryauthorityiasbmembersoneffectofnationalregulatoryauthorityiasbmembersoneffectofnati AT jingjiewang iasbwěiyuánrènzhíjiānguǎnjīgòuduìhuìjìpǐnzhìzhīyǐngxiǎngláizìiasbwěiyuánguódezhèngjù AT wángjìngxié iasbwěiyuánrènzhíjiānguǎnjīgòuduìhuìjìpǐnzhìzhīyǐngxiǎngláizìiasbwěiyuánguódezhèngjù AT jingjiewang effectofnationalregulatoryauthorityiasbmembersoneffectofnationalregulatoryauthorityiasbmembersoneffectofnationalregulatoryauthorityiasbmembersoneffectofnationalregulatoryauthorityiasbmembersoneffectofnationalregulatoryauthorityiasbmembersoneffectofnationa AT wángjìngxié effectofnationalregulatoryauthorityiasbmembersoneffectofnationalregulatoryauthorityiasbmembersoneffectofnationalregulatoryauthorityiasbmembersoneffectofnationalregulatoryauthorityiasbmembersoneffectofnationalregulatoryauthorityiasbmembersoneffectofnationa |
| _version_ |
1719280270305132544 |
| spelling |
ndltd-TW-107NDHU53850172019-10-29T05:22:33Z http://ndltd.ncl.edu.tw/handle/42ag3f The effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on effect of national regulatory authority IASB members on accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. accounting quality: evidence from IASB members’ countries. IASB委員任職監管機構對會計品質之影響：來自IASB委員國的證據 Jing-Jie Wang 王境頡 碩士 國立東華大學 會計與財務碩士學位學程 107 This objective of this paper is to examine whether the background of national regulatory authority of IASB members affects accounting quality. Extant literature suggests that personal work experience of FASB members is related to the quality of the accounting standards. The research sample is from the IASB member countries during 2005 to 2018. Empirical results show that, first, the discretionary accrual will significant decline when the IASB members from the country possess the experience as a national regulator. Second, if the IASB members possess the regulatory experience and are also identified as accounting expert, the extent of the quality increase will more intense. Our results imply that the personal characteristic of members is one of the most significant factors in this field. Wei-Ren Yao 姚維仁 2019 學位論文 ; thesis 29 zh-TW |