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    政大機構典藏 > 商學院 > 會計學系 > 期刊論文 >  Item 140.119/64006
    Please use this identifier to cite or link to this item: http://nccur.lib.nccu.edu.tw/handle/140.119/64006


    Title: Client importance and audit partner independence
    Authors: Chi, Wuchun;Edward B. Douthett Jr.;Lisic, Ling Lei
    戚務君;Edward B. Douthett Jr.;Ling Lei Lisic
    Contributors: 會計系
    Keywords: client importance;audit partner;auditor independence;listed;Big N
    Date: 2012-06
    Issue Date: 2014-02-19 15:16:01 (UTC+8)
    Abstract: We use data from Taiwan where audit partners are required to sign audit reports to examine whether audit partners compromise their independence for economically important clients. Uniquely, we include both listed and unlisted clients in audit partners' client portfolios and separately study these clients for Big N and non-Big N auditors. We employ multiple proxies for auditor independence, including various abnormal accruals measures, the propensity of audit partners to issue modified audit opinions, and the probability that clients meet or just beat earnings targets. We fail to find evidence that Big N audit partners compromise their independence for economically important clients; however, we find such evidence for non-Big N auditors. Our results are robust to a battery of sensitivity analyses. While our inferences are limited to the Taiwanese capital market, our study may be of interest to market participants and regulators in other well developed capital markets. © 2011 Elsevier Inc.
    Relation: Journal of Accounting and Public Policy, 31(3), 320-336
    Data Type: article
    DOI 連結: http://dx.doi.org/http://dx.doi.org/10.1016/j.jaccpubpol.2011.08.009
    DOI: 10.1016/j.jaccpubpol.2011.08.009
    Appears in Collections:[會計學系] 期刊論文

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