政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/135138

English | 正體中文 | 简体中文 | Post-Print筆數 : 27 | 全文笔数/总笔数 : 114401/145431 (79%)
造访人次 : 53074331 在线人数 : 673

RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.

政大機構典藏 > 商學院 > 會計學系 > 期刊論文 > Item 140.119/135138

请使用永久网址来引用或连结此文件: https://nccur.lib.nccu.edu.tw/handle/140.119/135138

题名:	Experimental evidence of the impact of increasing auditors``legal liability on firms``new investments
作者:	俞洪昭 Yu, Hung‐Chao
贡献者:	會計系
日期:	2010-01
上传时间:	2021-05-26 10:30:32 (UTC+8)
摘要:	This laboratory market study examines the potential effect of increasing auditors` liability on firms` new investments. The experimental hypotheses are derived from Shibano`s 2000 model, which predicts that an increase in auditors` liability will decrease the frequency of audit failures and may decrease firms` new investments if the liability level is “excessive”. Results from three experimental market settings (with low, medium, and high liability levels) suggest two major conclusions. First, firms` new investments increase significantly when auditors` liability level increases from low to medium, and decrease significantly as the liability level increases from medium to high. This result provides support for the argument that adequate auditor liability is necessary to motivate firms to invest in new projects. Excessive liability, however, may discourage firms from making new investments. Second, the frequency of audit failure decreases insignificantly when auditors` liability increases. These two results have an important policy implication: the benefit of imposing high liability on the auditor (i.e., an insignificant decrease in audit failure) may be more than offset by its cost (i.e., a significant decrease in new investments).
關聯:	Contemporary Accounting Research, Vol.18, No.3, pp.495-528
数据类型:	article
DOI 連結:	http://dx.doi.org/10.1506/F3GP-B68E-A5N1-T838
DOI:	10.1506/F3GP-B68E-A5N1-T838
显示于类别:	[會計學系] 期刊論文

文件中的档案:

档案	描述	大小	格式	浏览次数
155.pdf		108Kb	Adobe PDF2	193	检视/开启

在政大典藏中所有的数据项都受到原著作权保护.

社群 sharing

著作權政策宣告 Copyright Announcement

1.本網站之數位內容為國立政治大學所收錄之機構典藏，無償提供學術研究與公眾教育等公益性使用，惟仍請適度，合理使用本網站之內容，以尊重著作權人之權益。商業上之利用，則請先取得著作權人之授權。
The digital content of this website is part of National Chengchi University Institutional Repository. It provides free access to academic research and public education for non-commercial use. Please utilize it in a proper and reasonable manner and respect the rights of copyright owners. For commercial use, please obtain authorization from the copyright owner in advance.

2.本網站之製作，已盡力防止侵害著作權人之權益，如仍發現本網站之數位內容有侵害著作權人權益情事者，請權利人通知本網站維護人員(nccur@nccu.edu.tw)，維護人員將立即採取移除該數位著作等補救措施。
NCCU Institutional Repository is made to protect the interests of copyright owners. If you believe that any material on the website infringes copyright, please contact our staff(nccur@nccu.edu.tw). We will remove the work from the repository and investigate your claim.

数据加载中.....