政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/63974

English | 正體中文 | 简体中文 | Post-Print筆數 : 27 | 全文笔数/总笔数 : 113656/144643 (79%)
造访人次 : 51726308 在线人数 : 634

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 140.119/63974

请使用永久网址来引用或连结此文件: https://nccur.lib.nccu.edu.tw/handle/140.119/63974

题名:	Non-audit Services and Bias and Accuracy of Voluntary Earnings Forecasts Reviewed by Incumbent CPAs
作者:	Chin, Chen-Lung;Tsao, Shou-Min;Chi, Hsin-Yi 金成隆;曹壽民;紀信義
贡献者:	會計系
关键词:	Non-audit services;voluntary earnings forecasts;bias;accuracy
日期:	2007-07
上传时间:	2014-02-18 17:16:19 (UTC+8)
摘要:	This paper examines the association between the quality of voluntary earnings forecasts, as measured by forecast bias and accuracy reviewed by an incumbent CPAs, and the purchase of non-audit services (NAS) from the incumbent auditor. In the context of this study, we focus primarily on the Taiwanese market. Unlike in the UK and US, management forecasts must be reviewed by the incumbent CPA in Taiwan. Besides, enforcement of rules with regard to the provision of review-level assurance for management earnings forecasts tends to be less stringent than one of audit-level assurance for financial reporting. Using panel data of audit and non-audit fees available for Taiwanese firms, we find that firms with a high ratio of NAS tend to issue more optimistically biased and inaccurate forecasts under a lower auditor liability regime. These results provide some support for concerns expressed about the potential impact of unusually high levels of NAS on auditor independence and ultimately, the quality of audited financial reports. The findings also suggest that examining the auditor, and in particular, the provision of non-audit services, in isolation of an institutional environment provides an incomplete analysis of financial reporting.
關聯:	Corporate Governance: An International Review, 15(4), 661-676
数据类型:	article
DOI 連結:	http://dx.doi.org/10.1111/j.1467-8683.2007.00595.x
DOI:	10.1111/j.1467-8683.2007.00595.x
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
661676.pdf		149Kb	Adobe PDF2	1275	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.....