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政大典藏 > College of Commerce > Department of Accounting > Periodical Articles > Item 140.119/64006

Please use this identifier to cite or link to this item: https://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 link:	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:	[Department of Accounting] Periodical Articles

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