Accounting Firms' Scale, Company Financial Characteris-tic and Relation of Accruals
碩士 === 中國文化大學 === 會計研究所 === 95 === According to the foreign scholars’ researches, if the company has a lot of accruals, it will hire Big-4 accounting firms to audit theirs’ financial reporting to assure credible accruals. But there are more and more fraudulent cases occurring in our listed compa-nie...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2006
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| Online Access: | http://ndltd.ncl.edu.tw/handle/87377637536897554536 |
| Summary: | 碩士 === 中國文化大學 === 會計研究所 === 95 === According to the foreign scholars’ researches, if the company has a lot of accruals, it will hire Big-4 accounting firms to audit theirs’ financial reporting to assure credible accruals. But there are more and more fraudulent cases occurring in our listed compa-nies and the credible of accruals is affecting much of the financial reports’ quality. It is worthy of investigating the relation of accruals between Big-4 and non-Big-4.
The results show that partial of company financial characteristics can explain credible accruals, except auditing opinion. Big-4’s auditing qualities are still better than non Big-4.
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