Accounting Firms' Scale, Company Financial Characteris-tic and Relation of Accruals

• Main Authors: Wei-Sheng Chiu, 邱偉聖
• Other Authors: Jin–Fa Hwang
• Format: Others
• Language: zh-TW
• Published: 2006
• Online Access: http://ndltd.ncl.edu.tw/handle/87377637536897554536

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.