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    政大機構典藏 > 商學院 > 會計學系 > 期刊論文 >  Item 140.119/65219
    Please use this identifier to cite or link to this item: http://nccur.lib.nccu.edu.tw/handle/140.119/65219

    Title: Auditor economic dependence and accounting conservatism: Evidence from a low litigation risk setting
    Authors: 戚務君
    Liao, Yihsing;Chi, Wuchun;Chen, Yunshan
    Contributors: 會計系
    Keywords: Economic dependence;accounting conservatism;non-audit services;board independence
    Date: 2013.07
    Issue Date: 2014-04-09 15:46:14 (UTC+8)
    Abstract: This study finds a negative relationship between an auditor's high degree of economic dependence on a client and the degree of accounting conservatism of the audited client in an environment with a low risk of litigation. We measure the economic dependence of auditors on their clients primarily through fees for non-audit services. Our evidence suggests, however, that the negative effect on conservatism can be mitigated in firms that have higher board independence. The evidence from this study is highly relevant to the circumstances of East Asian economies, as well as to those of emerging countries in general.
    Relation: International Journal of Auditing,17(2), 117-137
    Data Type: article
    DOI 連結: http://dx.doi.org/10.1111/j.1099-1123.2012.00460.x
    DOI: 10.1111/j.1099-1123.2012.00460.x
    Appears in Collections:[會計學系] 期刊論文

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