Exploring the situation which auditors compromise their independence

• Main Authors: Lu, Yichen, 呂怡蓁
• Other Authors: Lin, Yucheng
• Format: Others
• Language: zh-TW
• Published: 2012
• Online Access: http://ndltd.ncl.edu.tw/handle/36834036514702552045

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.