Exploring the situation which auditors compromise their independence
碩士 === 暨南國際大學 === 財務金融學系 === 100 === The main objective of this paper is to explore the situation which auditors compromise their independence by using Cubist regression tree model. Compare with prior studies used multiple-regression model, the cubist regression tree model can explore the situation...
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| Format: | Others |
| Language: | zh-TW |
| Published: |
2012
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| Online Access: | http://ndltd.ncl.edu.tw/handle/36834036514702552045 |
| Summary: | 碩士 === 暨南國際大學 === 財務金融學系 === 100 === The main objective of this paper is to explore the situation which auditors compromise their independence by using Cubist regression tree model. Compare with prior studies used multiple-regression model, the cubist regression tree model can explore the situation which auditors compromise their independence. Using discretionary accruals to proxy for auditors’ independence, cubist regression tree model find a positive association between discretionary accruals and client importance in the specified situation. Further, this paper finds that the impact of client importance on discretionary accruals depends on client’s financial condition.
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