Net losses and the relationship between auditor independence and client importance : evidence from a cubist regression-tree model
Year of publication: |
2017
|
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Authors: | Lin, Yu-Cheng ; Lu, Yu-Hsin ; Lin, Fang-Chi ; Lu, Yi-Chen |
Published in: |
Journal of emerging technologies in Accounting. - Sarasota, Fla : American Accounting Association, ISSN 1554-1908, ZDB-ID 2416623-6. - Vol. 14.2017, 1, p. 13-25
|
Subject: | auditor independence | client importance | cubist regression-tree model | discretionary accruals | net loss | Dienstleistungsqualität | Service quality | Wirtschaftsprüfung | Financial audit | Abschlussprüferrecht | Audit regulation |
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