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標題: 會計師事務所及會計師個人之產業專精對盈餘管理之影響
The Effects of Industry Specialization by the Audit Firm or/and Auditor on Earnings Management
作者: 洪勁宇
Hung, Chin-Yu
關鍵字: Industry Specialization;產業專精;Earnings Management;Discretionary Accruals;Audit Quality;盈餘管理;裁決性應計數;審計品質
出版社: 會計學研究所
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Due to the audit quality is subject to the quality of audit firms and auditors, hence, this research aims to examine to what extent the earnings management is influenced by these two factors. The empirical result is consistent with the notion that specialist audit firms or auditors mitigate absolute discretionary accruals more than nonspecialist audit firms or auditors. Further, the clients audited by specialist auditors have lower absolute discretionary accruals than clients that of being audited by specialist audit firms. It is, specialist auditors have greater impacts on earnings management prevention. The evidence also shows when the benchmark of specialist audit firms or auditors is set more rigid, which means the greater market share is occupied, the higher reduction in earnings management is supported that remains enormous consistency with previous literature.
其他識別: U0005-1207200620580800
Appears in Collections:會計學系所

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