The Determination and influence of busy auditors
碩士 === 國立臺北大學 === 會計學系 === 107 === This study uses the number of clients to measure the busyness of audit partner, and uses the absolute value of discretionary accruals to proxy for audit quality. Using a sample of listed firms in the Taiwanese capital market for the years from 2011 to 2017, I exami...
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ndltd-TW-107NTPU03850072019-06-27T05:42:58Z http://ndltd.ncl.edu.tw/handle/23mc2x The Determination and influence of busy auditors 忙碌會計師的決定因素與影響 WU, BING FENG 吳秉峯 碩士 國立臺北大學 會計學系 107 This study uses the number of clients to measure the busyness of audit partner, and uses the absolute value of discretionary accruals to proxy for audit quality. Using a sample of listed firms in the Taiwanese capital market for the years from 2011 to 2017, I examine the determination of busy audit partners and its impact on audit quality. The empirical results show that the male partners have more clients, and the partner’s work experience is not positively related to the number of clients. After controlling the determining factors of the busy auditors, it’s not observed that the number of clients has a significant relationship with discretionary accruals. In the additional test, we found the number of clients are first increasing and then decreasing with an increase of the partner’s work experience. This study raises the understanding of audit partner behaviors. It has been found that in measuring the impact of busy auditors on audit quality, the determinations of busy auditors play an important role. SHIUE, MIN-JENG KUO, LI-CHUN 薛敏正 郭俐君 2019 學位論文 ; thesis 33 zh-TW |
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碩士 === 國立臺北大學 === 會計學系 === 107 === This study uses the number of clients to measure the busyness of audit partner, and uses the absolute value of discretionary accruals to proxy for audit quality. Using a sample of listed firms in the Taiwanese capital market for the years from 2011 to 2017, I examine the determination of busy audit partners and its impact on audit quality. The empirical results show that the male partners have more clients, and the partner’s work experience is not positively related to the number of clients. After controlling the determining factors of the busy auditors, it’s not observed that the number of clients has a significant relationship with discretionary accruals. In the additional test, we found the number of clients are first increasing and then decreasing with an increase of the partner’s work experience. This study raises the understanding of audit partner behaviors. It has been found that in measuring the impact of busy auditors on audit quality, the determinations of busy auditors play an important role.
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author2 |
SHIUE, MIN-JENG |
author_facet |
SHIUE, MIN-JENG WU, BING FENG 吳秉峯 |
author |
WU, BING FENG 吳秉峯 |
spellingShingle |
WU, BING FENG 吳秉峯 The Determination and influence of busy auditors |
author_sort |
WU, BING FENG |
title |
The Determination and influence of busy auditors |
title_short |
The Determination and influence of busy auditors |
title_full |
The Determination and influence of busy auditors |
title_fullStr |
The Determination and influence of busy auditors |
title_full_unstemmed |
The Determination and influence of busy auditors |
title_sort |
determination and influence of busy auditors |
publishDate |
2019 |
url |
http://ndltd.ncl.edu.tw/handle/23mc2x |
work_keys_str_mv |
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